This month, the United Nations (UN) and the Organisation for Economic Co-operation and Development (OECD) almost simultaneously released reports on development finance. The OECD’s data on official development assistance (ODA) for 2025 revealed a dramatic 23.1 percent decline in a single year – the largest drop the world has ever seen.
There are countless cases in which economic activities lead to human rights abuses and violations. For those affected, it’s often difficult to get justice – particularly in cases that involve translational companies. This is precisely where the current negotiations on a UN Treaty on business and human rights come in: They aim to close legal loopholes and hold companies accountable.
The fourth round of negotiations on a UN framework convention on tax took place in New York from 2 to 13 February 2026. Discussions focused on establishing common international rules to improve the taxation of multinational corporations and extreme wealth, in line with sustainable development and human rights.

















