The presumption of employment status for ‘gig’ workers has been diluted by the member states in negotiations.
Read in Social Europe: Dangers ahead for the platform-work directive (socialeurope.eu)
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This paper puts forward an alternative to the proposed multilateral convention under Pillar One of the BEPS project, by building on and going beyond the progress made so far. A new direction was signalled in 2019 by the G-24 paper proposing a taxable nexus based on significant economic presence, combined with fractional apportionment. The resulting measures agreed under the two Pillars entail acceptance in principle of this approach, and also provide detailed technical standards for its implementation. These include: (i) a taxable nexus based on a quantitative threshold of sales revenues; (ii) a methodology for defining the global consolidated profits of MNEs for tax purposes, and (iii) detailed technical standards for defining and quantifying the factors that reflect the real activities of MNEs in a jurisdiction (sales, assets and employees).
Read the working paper of the South Centre
Yes, says the newly created EU Tax Observatory
Billionaires should face a minimum tax rate, report says – BBC News
The IMF and World Bank closed its historic Annual Meetings in Marrakech – the first in Africa for 50 years – without delivering a response that matches the urgency of the moment.
The institutions still failed to recognise that we are in the worst global south debt crisis ever. Their rhetoric on the impact of severe debt burdens was not matched by action to speed up their sluggish response so far. Beyond baby steps by the Global Sovereign Debt Roundtable to agree on basic elements of debt restructurings, neither the IMF and World Bank, nor the G20 Finance Ministers, took any steps to respond to the calls by civil society and global south leaders, to deliver on debt cancellation and debt architecture reform.
Read Eurodad’s analysis
Getting rich to give to the poor? It never works and is not meant to work.
Big Philanthropy Is a Scam That Makes the Rich Look Better, Conceals Their Crimes | Teen Vogue
The recent social, ecological and economic crises have not only revealed the gaps in social protection systems across the world, but also drawn global attention to the ways in which international financial architectures have failed to support the development of universal social protection systems and floors. Within this context, this paper examines the idea of a global fund for
social protection (GFSP) which has emerged as a potential solution to these structural failings.
By drawing on the experiences of seven global funds across the health, climate, and agriculture
sectors, the aim of this working paper is to identify key lessons that can guide the possible implementation of a prospective GFSP. Through a careful analysis of the governance structures,
norms and standards of these funds, the paper makes certain recommendations to be taken
into consideration if a GFSP is to be developed and implemented in the future.
The main theme of the 54th session of the Human Rights Council revolves around economic, social, and cultural rights, with a particular focus on the right to development. This article addresses the importance of the right to development.
H.E. Mr Ali Bahreini
Low wages are keeping many workers trapped in poverty across the globe.
ActionAid’s report ‘Fifty Years of Failure: the IMF, Debt and Austerity in Africa’ is based on new research and powerful personal testimonies from across 10 African countries. It is timed to coincide with the first IMF / World Bank Annual meeting to be held in Africa for 50 years. The report documents how the IMF imposes austerity policies, undermining health, education and wider development across the continent. Rather than seek systemic solutions to the mounting debt crisis in Africa, and rather than exploring obvious alternatives such as progressive tax reforms, the IMF continues to enforce cuts to public spending that hurt women and disadvantaged groups most acutely.
Fifty Years of Failure: The IMF, Debt and Austerity in Africa | ActionAid International
The eradication of poverty has traditionally relied on growing the economy, combined with redistribution: GDP growth, in this approach, is essential to the fight against poverty, a condition for financing public services and social policies.
Prof Olivier De Schutter argues that we now need to move beyond this approach, and to expand our toolkit in the fight against poverty. Understood as the increase of the output of economic activity measured in monetary terms, economic growth remains important in certain areas, such as housing, education or public transport, especially to raise living standards in low-income countries. This is especially true if it is guided by the duty to realise human rights.
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