OECD tax reforms risk violating human rights law, UN experts warn in special intervention

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A group of top-level UN experts with special mandates to investigate human rights violations have issued a formal communication to the OECD demanding answers for its failure to abide by human rights standards in its leadership of international tax policy. In their communication, the mandate holders warn that the OECD’s controversial “two pillar” reforms, if implemented, could significantly reduce the amount of tax Global South countries can collect from multinational corporations and “could have a discriminatory impact on the grounds of gender, ethnicity and race.” The formal communication calls on the OECD to demonstrate that it has assessed the human rights impacts of their proposals.