The Design of a UN Framework Convention on International Tax Cooperation
By Sol Picciotto
The creation of a UN-led framework for international tax cooperation is an opportunity for an institutional and conceptual reset, to re-establish a global perspective that has been disrupted by the assumption of an increasingly dominant role in international tax by the OECD. The OECD’s expansive proselytisation of its approach, aiming to encourage foreign investment by restricting taxation of income at source where it derives, has paradoxically taken place in counterpoint with growing concerns about the evident dysfunctionality of that approach. The current process should learn from the past to design a global framework fit for the future, by embodying the aims and general principles that have come to be recognised especially in the recent period as essential guideposts for effective international tax reform.
STATEMENT TO THE NINTH SESSION OF THE OPEN-ENDED INTERGOVERNMENTAL WORKING GROUP ON TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES
23 October 2023
The 9th Session of the OEIGWG on TNCs & OBEs began today at UN Geneva, with all eyes on the negotiations of the binding treaty to regulate corporations and promote access to justice for victims of human rights abuses.
The Process to negotiate a Legally Binding Instrument on Business and Human Rights
18 Oct 2023, 15:30-17:00 CEST
This open consultation is an opportunity for participants representing developing countries, civil society and academia to exchange views and discuss the ongoing process to negotiate an international instrument to regulate the human rights impacts of transnational corporations and other business enterprises.
AU-DELÀ DE LA RESPONSABILITÉ SOCIALE DE L’ENTREPRISE : RENFORCER LE DEVOIR DE DILIGENCE EN MATIÈRE DE DROITS DE L’HOMME AU MOYEN DE L’INSTRUMENT JURIDIQUEMENT CONTRAIGNANT RELATIF AUX ENTREPRISES ET AUX DROITS DE L’HOMME
Par Daniel Uribe Terán
Le débat sur la nécessité d’imposer des obligations de diligence raisonnable en matière de droits de l’homme (DDDH, en anglais Human Rights Due Diligence, ou HRDD) a suscité l’intérêt des décideurs politiques, des organisations de la société civile et des organisations internationales. La tendance actuelle à l’adoption de législations nationales concernant les normes de HRDD montre une variété d’options et de modèles qui pourraient servir d’étape vers l’adoption d’un cadre international solide de responsabilité des entreprises et de recours en cas de violation des droits de l’homme dans le contexte des activités commerciales.
Ce document de recherche vise à identifier les éléments qui caractérisent la diligence raisonnable en matière de droits de l’homme afin de trouver une éventuelle définition commune pour sa mise en œuvre. Pour ce faire, il analyse les pratiques actuelles des régions et des États en matière d’adoption de législations obligatoires sur HRDD dans différents secteurs. Enfin, il discutera des principes qui caractérisent l’approche adoptée par le Groupe de travail intergouvernemental à composition non limitée des Nations Unies chargé d’adopter un instrument juridiquement contraignant sur les sociétés transnationales et autres entreprises et de la manière dont cet instrument pourrait servir de pierre angulaire à l’élaboration de règles modernes sur la question des entreprises et des droits de l’homme.
Más allá de la responsabilidad social de las empresas: reforzar la diligencia debida en materia de derechos humanos mediante el Instrumento jurídicamente vinculante sobre empresas y derechos humanos
Por Daniel Uribe Terán
El debate sobre la necesidad de establecer requisitos obligatorios de debida diligencia en materia de derechos humanos (en inglés: Human Rights Due Diligence, o HRDD) ha atraído el interés de los responsables políticos, las organizaciones de la sociedad civil y las organizaciones internacionales. La tendencia actual sobre la adopción de la legislación nacional relativa a las normas de HRDD muestra una variedad de opciones y modelos que podrían servir como un paso adelante hacia la adopción de un marco internacional sólido de responsabilidad corporativa y remedio en caso de violaciones de los derechos humanos en el contexto de las actividades empresariales.
Este documento de investigación pretende identificar los elementos que caracterizan la debida diligencia en materia de derechos humanos para encontrar una posible definición común para su aplicación. Para ello, se analiza la práctica regional y estatal actual en la adopción de legislación obligatoria sobre HRDD en diferentes sectores. Por último, se discutirán los principios que caracterizan el enfoque adoptado por el Grupo de Trabajo Intergubernamental de Composición Abierta de las Naciones Unidas encargado de adoptar un instrumento jurídicamente vinculante sobre las empresas transnacionales y otras empresas comerciales y cómo este instrumento podría servir como una importante piedra angular para la elaboración de normas modernas sobre la cuestión de las empresas y los derechos humanos.
SOUTH CENTRE STATEMENT TO THE EIGHTH SESSION OF THE OPEN-ENDED INTERGOVERNMENTAL WORKING GROUP ON TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES
Human rights violations in the context of business operations, either directly by transnational corporations or through their supply chains, have disproportionately affected developing countries, as has been consistently highlighted in this OEIGWG.
A constructive participation from all members of the OEIGWG is necessary to achieve the mandate of HRC Resolution 26/9, that is, to establish a comprehensive and effective legally binding framework that can prevent the violation and abuses of human rights and provide effective remedies and access to justice individually or collectively for victims in those jurisdictions where the businesses are established.
Online Policy Dialogue on the Impacts of ‘Multistakeholderism’ on Multilateral Governance
2 June 2022 | 14:30 – 16:00 CEST
The South Centre and the Transnational Institute, with the support of the Peoples’ Working Group on Multistakeholderism (PWGM), are co-organizing an online policy dialogue with developing countries’ representatives in Geneva and New York and civil society organizations to discuss the characteristic, impact and challenges that multistakeholderism brings to day-to-day multilateral governance.
Beyond Corporate Social Responsibility: Strengthening Human Rights Due Diligence through the Legally Binding Instrument on Business and Human Rights
by Daniel Uribe Terán
The discussion on the need for mandatory human rights due diligence (HRDD) requirements has permeated the interests of policy makers, civil society organizations and international organizations. The current trend on the adoption of domestic legislation concerning HRDD standards shows a variety of options and models that might serve as a step forward to the adoption of a strong international framework of corporate accountability and remedy for human rights violations in the context of business activities.
This research paper aims at identifying the elements that characterize human rights due diligence to find a possible common definition for its implementation. It does so through analysing current regional and State practice in the adoption of mandatory HRDD legislation in different sectors. Finally, it will discuss the principles that characterize the approach taken by the United Nations Open-ended Intergovernmental Working Group in charge of adopting a Legally Binding Instrument on transnational corporations and other business enterprises and how it could serve as an important cornerstone for modern rule making on the issue of business and human rights.
South Centre Statement to the 7th Session of the Open Ended Intergovernmental Working Group on transnational corporations and other business enterprises with respect to human rights
The South Centre, as the intergovernmental organization of developing countries, has keenly followed the evolution of the process towards the adoption of a Legally Binding Instrument on transnational corporations and other business enterprises since its inception and over the various sessions of this Working Group.
We welcome the strengthening of the text of the draft LBI with contributions of State delegations and civil society organisations, particularly from the Global South. The third revised draft of the LBI being discussed this week reflects many of the comments and textual suggestions made in the previous sessions of the Working Group and streamlines the provisions for their effective implementation. The process now moves into a very important phase with State-led direct substantive intergovernmental negotiations and raises hopes for the adoption of the LBI in the near future.
