White Paper Loss and damage - the missing piece: International tax cooperation for new climate finance

Although States have international human rights obligations with respect to both climate change and loss and damage, the current financial architecture and governance regime for loss and damage remains inadequate and unfit for purpose.

In this white paper, prepared by GI-ESCR and Tax Justice Network, we aim to discuss and explore the following research questions:

• How can international tax cooperation bridge the finance gap for loss and damage caused by climate change?

• What financial architecture and governance regimes would be appropriate?

• What guidance do international human rights standards provide?