Sustainable finance

Everlyn Muendo is following the UN negotiations for a framework convention for international cooperation in tax matters on behalf of the Tax Justice Network Africa (TJNA). In this interview, she analyses the current developments in the process in New York and explains why there is no longer any alternative to the UN for the Global South when it comes to international tax policy. Interview: Dominik Gross

Without the polluter-pays principle, international climate policy cannot be funded – without tax justice, it is not feasible. A mini-world tour with an unequal but perhaps soon symbiotic duo.

Next week ushers in another round of negotiations on a Framework Tax Convention at the UN headquarters in New York. Recently, the Swiss Cantons of Basel City and Zug, noted for their low corporate tax rates, again provided new material illustrating why this is an absolute necessity.