Current geopolitical tensions are challenging the foundations of solidarity and cooperation that have underpinned international tax law over the past decade. In this uncertain context, the development of a United Nations Framework Convention on International Tax Cooperation faces unpredictable outcomes. Amid this instability, the Social and Solidarity Economy (SSE) emerges as a globally recognized and resilient model, composed of non-profit enterprises oriented toward the general interest and aligned with the Sustainable Development Goals (SDGs). The article argues that promoting SSE entities through coordinated international financial and tax cooperation could represent a significant step toward sustainable development. At the European level, legal and valuebased cohesion among Member States facilitates the adoption of common policies, including the potential use of Article 122 TFEU for socio-economic purposes. The creation of a specific legal and fiscal status for SSE entities is proposed as a means to ensure fair treatment, acknowledging their structural differences from traditional for-profit enterprises. The text emphasizes the need to rethink the relationship between taxation, sustainability, and human rights. It critiques the over-reliance on tax administrations to finance the SDGs and calls for recognition of the SSE’s contributions to public welfare through cost-saving and in-kind services. Tax incentives for SSE entities—such as exemptions or deductions—are presented not as privileges, but as justified acknowledgments of their positive externalities. The UN Inter-Agency Task Force on SSE (UNTFSSE) has initiated strategic actions to enhance financial access for SSE entities, including mapping financial models, engaging development banks, and preparing inputs for the 2025 UN Conference on Financing for Development. The article concludes by advocating for an approach that integrates the expenditure side of public finance and recognizes the SSE as a key actor in achieving global sustainability and equity.
International Financial and Tax Cooperation to support Sustainable Development: Solidarity reinterpreted
Giulia Boletto
2025-01-01
Abstract
Current geopolitical tensions are challenging the foundations of solidarity and cooperation that have underpinned international tax law over the past decade. In this uncertain context, the development of a United Nations Framework Convention on International Tax Cooperation faces unpredictable outcomes. Amid this instability, the Social and Solidarity Economy (SSE) emerges as a globally recognized and resilient model, composed of non-profit enterprises oriented toward the general interest and aligned with the Sustainable Development Goals (SDGs). The article argues that promoting SSE entities through coordinated international financial and tax cooperation could represent a significant step toward sustainable development. At the European level, legal and valuebased cohesion among Member States facilitates the adoption of common policies, including the potential use of Article 122 TFEU for socio-economic purposes. The creation of a specific legal and fiscal status for SSE entities is proposed as a means to ensure fair treatment, acknowledging their structural differences from traditional for-profit enterprises. The text emphasizes the need to rethink the relationship between taxation, sustainability, and human rights. It critiques the over-reliance on tax administrations to finance the SDGs and calls for recognition of the SSE’s contributions to public welfare through cost-saving and in-kind services. Tax incentives for SSE entities—such as exemptions or deductions—are presented not as privileges, but as justified acknowledgments of their positive externalities. The UN Inter-Agency Task Force on SSE (UNTFSSE) has initiated strategic actions to enhance financial access for SSE entities, including mapping financial models, engaging development banks, and preparing inputs for the 2025 UN Conference on Financing for Development. The article concludes by advocating for an approach that integrates the expenditure side of public finance and recognizes the SSE as a key actor in achieving global sustainability and equity.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
