Taxing Times: The fight for a fair international tax system

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THIRD WORLD RESURGENCE
Issue No. 368 (2026/3) Click on cover to download the magazine (PDF) COVER: Taxing Times: The fight for a fair international tax system* International tax law reform through the United Nations By Antonio Salvador Ongoing negotiations in the UN to draw up an international tax cooperation treaty offer the opportunity to overhaul a global tax system that has deprived countries of billions in much-needed revenue. What is at stake in the UN tax negotiations By Manuel F. Montes The UN tax talks will, among others, determine whether all countries will finally be able to tax the profits made by multinational firms within their own territory. Why Asia must fight for global tax justice at the UN By Lidy Nacpil Long impacted by the inequalities of the international tax regime, Asian countries must now stand with the rest of the Global South to demand real reform, writes Lidy Nacpil. Civil society demands transformative reforms for taxation agreement By Maria Syed Civil society groups have proposed key amendments to the draft texts under negotiation in the UN tax talks in order to bring about a fair and effective international tax system. Pay ‘where you play’, not ‘where you say’ Tax Justice Network By requiring multinational companies to pay tax in the countries where they genuinely do business, the UN tax convention would deliver a huge boost to public coffers worldwide, a recent study finds. A trillion reasons to tax the super-rich By Anthony Kamande A world where one person can amass a trillion-dollar fortune while billions live in poverty is a world in need of a wealth tax. A step towards tax – and climate – justice By Markus Trilling The fossil fuel industry has struck a rich vein of profits even as its products continue to drive the climate crisis. The following is the executive summary of a report which calls for a surtax on the sector’s earnings to fund climate action and spur a shift away from the planet-harming fuels. The pursuit of financial integrity By Joseph Stiglitz Joseph Stiglitz underlines the imperative of strengthening financial integrity – and how the negotiations on the UN tax accord can further this aim.	ECOLOGY Rising with the waters By Sardar Ronie In Bangladesh’s flood-prone districts, floating classrooms help keep kids in school HEALTH & SAFETY The passport of pain: Borders inside the body By Frashia (Sonnie) Karanja They almost never appear in discussions about migration, but the travellers setting out in search of medical care reveal some of the deepest inequalities shaping contemporary Africa. ECONOMICS Mineral beneficiation: A pipedream of prosperity in an unequal financial architecture By Siddharth Akali Without transformational reform of the global financial system, ‘local beneficiation’ policies – aimed at retaining more of the economic value from mining projects within the source country – will not deliver on their promise. The youth want a future By Vijay Prashad Behind widespread youth uprisings lies a stark contradiction: an economic system that protects capital while stripping young people of dignified work, community, and the confidence that tomorrow can be different. WORLD AFFAIRS Pardoned by Trump and escaping charges at home, ex-Honduran leader’s case shows a nation’s struggle for sovereignty By Laura Blume The controversial return to Honduras of a former president who was jailed in the US and later pardoned by Donald Trump intensifies concerns over Washington’s interventionism in Latin America. The fight to clean up the damage of US war in Laos By Brendan Maslauskas Dunn With scant resources and limited public awareness, a small network of grassroots activists is working to clear Laos of the bombs dropped during the US war in Indochina. HUMAN RIGHTS Water apartheid and green colonialism By Farah, Noah and Calico From the occupied West Bank, Farah, Noah and Calico examine how Israel uses water to dispossess Palestinians of their lands and livelihood – and how they are resisting. WOMEN Women’s daily lives in a refugee camp: Attacks, shortages and queues By Katharina Wilhelm Otieno Katharina Wilhelm Otieno documents the plight of Sudanese refugee women in Chad. CULTURE Resistance reimagined in wax By Noandha Dhegaska Batik makers in Indonesia are reclaiming the traditional textile artform from colonial appropriation and redirecting it towards narration of local collective memory. Third World Resurgence Page
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