Right to Development
27 TH SESSION OF THE INTERGOVERNMENTAL WORKING GROUP ON THE RIGHT TO DEVELOPMENT (21 MAY 2026, PDN-TEMPUS)
Panel: Tax-related illicit financial flows and the right to development
South Centre Intervention
The South Centre’s spoke at the United Nations’ 27th Session of the Intergovernmental Working Group on the Right to Development on a panel discussion on tax-related illicit financial flows and the right to development.
Key points:
– The UN Framework Convention on International Tax Cooperation (UNFCITC) must include tax avoidance in the definition of tax-related illicit financial flows (TIFFs)
– UNFCITC must also include an effective monitoring mechanism so progress on reducing TIFFs can be measured
– Public Country by Country Reporting (pCBCR) of tax paid is a key component of the fight against TIFFs and the South Centre is taking various actions to promote pCBCR
– UNFCITC’s second protocol’s tools on dispute prevention like joint audits have huge potential to reduce TIFFs
– UNFCITC’s Conference of Parties will play a central role in ensuring effectiveness and must be well designed.
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Input for the Special Rapporteur on the Right to Development
For the 2026 thematic reports to the Human Rights Council on “Participation in development” and to the United Nations General Assembly on “Peace for development”
South Centre
April 2026
The South Centre has submitted its latest input to the UN Special Rapporteur on the Right to Development for the 2026 thematic reports on “Participation in Development” and “Peace for Development”.
Our report underscores that development is not a charitable concession but an inalienable human right. To overcome the structural violence of the current international order, we advocate for:
- Reforming the Global Architecture: Democratising the Bretton Woods institutions and the UN Security Council to rectify the historical underrepresentation of Africa, Latin America, and Asia.
- A “Human Rights Economy”: Transitioning from voluntary corporate “tick-box” exercises to a Legally Binding Instrument (LBI) that ensures extraterritorial accountability for transnational corporations.
- Dismantling “Regulatory Chill”: Reforming the Investor-State Dispute Settlement (ISDS) system, which currently prioritizes corporate profits over the policy space needed for development and climate justice.
- A Paradigm Shift to “Positive Peace”: Redirecting a portion of the $2.7 trillion global military expenditure toward the SDGs and grant-based climate reparations.
- Substantive Justice: Recognising traditional and indigenous knowledge as valid evidence in policy-making and ensuring reparative justice for historical dispossessions.
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Statement during the Interactive dialogue with the Special Rapporteur on the right to development
The South Centre, as an intergovernmental organization composed by developing countries, welcomes the Report prepared by the Special Rapporteur on the Right to Development considering Climate Action at the National Level. Read our statement below.
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