On October 22, CESR hosted a webinar addressing the complexities of privacy, transparency, and human rights in the context of global tax reform. With experts from around the world, the discussion focused on how the new UN Tax Convention can reconcile these issues while advancing fiscal justice.
“Privacy vs. Transparency: Human Rights and the UN Tax Convention” brought together global experts to tackle a critical topic: the role of human rights in global tax policy. As recent discussions around the Terms of Reference for the upcoming UN Tax Convention showed, this conversation is timely and urgent. Panelists explored how human rights law can support tax transparency and fiscal justice, countering the use of privacy as a barrier to meaningful reform.
Our Executive Director, Dr. Maria Ron Balsera, opened the event, emphasizing that including human rights in the UN Tax Convention represents a pivotal step toward global fiscal justice. She acknowledged CESR’s and allies contributions over the years in advocating for a rights-based approach to tax policy, but noted the challenges ahead—especially from those who wield the right to privacy as a tool to block greater transparency.
Attiya Waris, the UN Independent Expert on Foreign Debt, warned that multinational corporations are increasingly weaponizing privacy to obstruct global tax reforms to combat tax evasion. Waris emphasized that transparency around financial information is critical for developing countries to access much-needed resources. For these nations, the right to information is beneficial and necessary for equitable tax systems. Yet, the pushback from wealthier states has intensified, particularly in the Global North, where privacy is often invoked to protect the interests of powerful elites.
Andrés Knobel, Lead Researcher on Beneficial Ownership of Tax Justice Network, reinforced the importance of transparency in fighting tax abuse, corruption, and illicit financial flows. He discussed the significant setbacks following a European Court of Justice ruling that limited public access to beneficial ownership information—a decision that has emboldened other nations to shield financial data under the guise of privacy. Knobel emphasized that without public access to this data, governments and civil society alike are hamstrung in holding corporations and wealthy individuals accountable for tax evasion and other financial crimes.
Asha Ramgobin, Executive Director of the Human Rights Development Initiative, brought attention to the disproportionate effects of financial secrecy on countries in the Global South. She stressed that the narrative surrounding privacy and transparency must be reframed. Rather than viewing transparency as a threat to privacy, it should be considered essential to securing human rights. Ramgobin also highlighted examples from South Africa and Kenya, where courts have successfully balanced the right to privacy with the public’s right to access information in the interest of accountability and transparency.
Maria Emilia Mamberti, CESR’s Interim Co-Director of Program, spoke about the potential of the UN Tax Convention to integrate human rights into the heart of global tax policy. She argued that by anchoring tax reform efforts in international human rights law, the Convention can ensure that tax systems are fair, transparent, and accountable. María Emilia also noted the importance of including a broad range of stakeholders in these discussions—especially marginalized communities disproportionately affected by tax injustice.
Looking ahead: what’s at stake?
As the discussions progressed, the speakers underscored the importance of global cooperation and the urgent need to challenge the narrative that positions privacy against transparency. The UN Tax Convention provides a once-in-a-generation opportunity to reshape global tax systems in a way that prioritizes human rights and fiscal justice. However, the success of these efforts will depend on continued advocacy, cross-movement collaboration, and a clear-eyed understanding of the risks and rewards of balancing privacy with the public good.
This webinar made it clear that the road to a fairer global tax system will be arduous, but including human rights in the UN Tax Convention offers a pathway forward—one where transparency, accountability, and fairness can take center stage in the fight for tax justice.