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This is chapter analyses the FTC’s turn towards foundational principles reflecting community interests for the international tax system. The chapter focuses on three core principles that the FTC proposes to incorporate into international tax cooperation, notably sustainable development, fairness or equity, and respect for human rights obligations. The chapter contextualizes each of these core principles and its current interactions with international taxation. It explores how sustainable development, alongside equity and human rights, seeks to align tax systems with global goals like the SDGs. The chapter assesses the principle’s normative potential through systemic integration under VCLT Article 31(3)(c), its challenges in reshaping utilitarian DTA provisions, and its role in ensuring fiscal adequacy for climate and human rights objectives.

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Sustainable Development, Fairness, and Human Rights as Proposed Foundational Principles for the International Tax System

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  • 发表日期：

    2025年

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  • Edwin Vanderbruggen

摘要

This is chapter analyses the FTC’s turn towards foundational principles reflecting community interests for the international tax system. The chapter focuses on three core principles that the FTC proposes to incorporate into international tax cooperation, notably sustainable development, fairness or equity, and respect for human rights obligations. The chapter contextualizes each of these core principles and its current interactions with international taxation. It explores how sustainable development, alongside equity and human rights, seeks to align tax systems with global goals like the SDGs. The chapter assesses the principle’s normative potential through systemic integration under VCLT Article 31(3)(c), its challenges in reshaping utilitarian DTA provisions, and its role in ensuring fiscal adequacy for climate and human rights objectives.