{"query_echo":{"q":"","filters":{"analysis_type":["briefing note"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'briefing note' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":1,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=briefing+note","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"iejza-000121","url":"https://climateinsightsdirectory.org/document/iejza-000121","title":"From the OECD to the UN: International Tax Reform and the Role of South Africa in the G20","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"briefing","language":"en","date_published":null,"source_url":"https://iej.org.za/wp-content/uploads/2025/06/Briefing-Note-International-Tax-Reform.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The briefing note critiques the OECD's Two-Pillar solution for being undemocratic and providing minimal revenue benefits to developing countries, particularly in Africa. It advocates for a transition toward a UN-led international tax architecture that ensures equal participation for all states. The author urges South Africa, during its 2025 G20 Presidency, to build consensus for taxing the super-rich and to support the Africa Group's efforts within the UN process to curb illicit financial flows and tax avoidance.","ai_generated":true,"unit":"iejza-000121#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Global revenue losses from cross-border tax abuse reached $492 billion in 2024, with $347.6 billion attributed to corporate tax abuse by Multinational Enterprises (MNEs) and $144.8 billion to undeclared assets of wealthy individuals.","ai_generated":true,"unit":"iejza-000121#insight-1","date_modified":"2026-10-23"},{"text":"Africa is disproportionately affected by tax abuse, losing $1.3 trillion to illicit financial flows between 1980 and 2018 and $88.6 billion annually through capital flight.","ai_generated":true,"unit":"iejza-000121#insight-2","date_modified":"2026-10-23"},{"text":"The OECD's Two-Pillar framework is criticized for its limited revenue potential and inequitable distribution; Pillar One is estimated to raise $13 billion to $36 billion annually, with developed economies receiving 77% of additional revenue and least developed countries receiving nothing.","ai_generated":true,"unit":"iejza-000121#insight-3","date_modified":"2026-10-23"},{"text":"Pillar Two's Global Minimum Tax (GMT) of 15% is considered too low, as most countries have rates around 25%, and the rule that the ultimate parent entity has the first claim on undertaxed profits primarily benefits high-income countries where MNEs are headquartered.","ai_generated":true,"unit":"iejza-000121#insight-4","date_modified":"2026-10-23"},{"text":"The OECD process is described as exclusionary and undemocratic, lacking transparency and civil society participation, and allowing tax havens to influence rules.","ai_generated":true,"unit":"iejza-000121#insight-5","date_modified":"2026-10-23"},{"text":"The UN Framework Convention on International Tax and Cooperation is presented as a democratic alternative where all 193 member states participate equally; early protocols focus on the digital economy's cross-border services and tax dispute resolution.","ai_generated":true,"unit":"iejza-000121#insight-6","date_modified":"2026-10-23"},{"text":"South Africa is urged to leverage its 2025 G20 Presidency to advance an African agenda, specifically by negotiating minimum taxation standards for high-net-worth individuals (HNWIs) and supporting the UN Convention.","ai_generated":true,"unit":"iejza-000121#insight-7","date_modified":"2026-10-23"}],"climate_tags":["Sustainable Development Goals"],"geography_discussed":["Africa","Brazil","United States","Nigeria"],"frame_perspective":[],"analysis_type":["policy analysis","briefing note"]}]}