Many discussions of human rights and economic policy feel aspirational, treating rights as guiding principles but stopping short of turning them into concrete legal or administrative action. The edited volume Taxation, Human Rights, and Sustainable Development: Global South Perspectives takes a different path. It digs into the hard work of turning human rights into working law and policy for taxation, viewed through experiences and priorities in the Global South.

Human rights play an integral role in State revenue sourcing and taxation in different parts of the world. For countries in the Global South, it should be an obligation to consider human rights in their tax policies and legislation as they need a sustainable revenue source to meet their socio-economic responsibilities (the welfare state) of which tax revenue is major slant. This goes to the foundations of a good tax system. Drawing lessons from the Global South, this book examines whether human rights can be invoked in the debate on creating effective tax regimes across the various jurisdictions.

In December 2024, Angola stealthily entered into a US$1 billion one-year derivative contract known as a ‘total return swap’ with JP Morgan Securities Plc (“JPM”). The transaction was concluded at a time when Angola’s public debt was approaching 60% of GDP, intensifying scrutiny of non-traditional financing instruments that can generate hidden or contingent liabilities. Uniquely, this agreement unfolded without the usual spectacle of a traditional sovereign financing deal. There was no bond roadshow, no parliamentary debate, and scarcely any press fanfare following the event. This absence of public process meant that neither parliamentary scrutiny nor advance disclosure of potential contingent liabilities accompanied the transaction.

Recent disclosures under the Extractive Industries Transparency Initiative (EITI) have been critical in exposing these discrepancies by comparing national export data with international trade statistics. These findings have reframed gold smuggling as a systemic governance and fiscal challenge and have prompted renewed policy attention on curbing IFFs, strengthening traceability, and improving revenue capture in Cameroon’s gold sector. This update examines how EITI-exposed discrepancies in Cameroon’s gold export data have brought illicit financial flows into sharp focus, triggered government enforcement measures, and highlighted the role of global trading hubs, particularly the UAE, in facilitating revenue losses from Africa’s extractive sectors.

Economic sanctions have been imposed on dozens of countries and thousands of individuals, triggering humanitarian crises and creating economic chaos, often with little accountability. Sanctions can cause particular harm to vulnerable populations, including women, children, migrants, and the poor.

On the 10 June 2025, the Zimbabwean government announced that it would ban the export of lithium concentrate, with the ban is scheduled to take effect from January 2027. Zimbabwe, Africa’s largest lithium producer, has positioned lithium at the centre of its economic transformation agenda as global demand for battery minerals accelerates due to the expansion of electric vehicles and renewable energy storage technologies. This update examines Zimbabwe’s evolving lithium policy as the government seeks to maximise national benefits through export bans and domestic beneficiation requirements. It analyses the rationale, timelines and political economy of the proposed bans on lithium ore and concentrate exports, while interrogating the ownership structures of dominant Chinese firms such as Sinomine and Zhejiang Huayou Cobalt.

The News and Events category publishes the latest News and Events relating to International Economic Law relating to Africa and the Global South. Every week, Afronomicslaw.org receive the News and Events in their e-mail accounts. The News and Events published every week include conferences, major developments in the field of International Economic Law in Africa at the national, sub-regional and regional levels as well as relevant case law. News and Events with a Global South focus are also often included.

This study develops a new framework for understanding the premium by introducing the concept of an “institutionalized” African risk premium. In doing so, the study identifies three distinct forms of the African risk premium: (a) the perceived African risk premium; (b) the real African risk premium; and (c) the institutionalized African risk premium.

Guinea occupies a structurally significant position in the global minerals economy as the world’s largest holder of bauxite reserves and second leading producer of the ore, which is indispensable for aluminium production and increasingly recognised as strategically important to global industrial supply chains. This update examines Guinea’s intensifying resource nationalism in the global bauxite sector, focusing on the revocation of mining licences, the resulting high-value international arbitration claims, and the government’s planned legal defence. It situates these developments within broader African debates on bauxite’s strategic importance, mineral governance, and efforts to reclaim sovereign control and value from critical raw materials.

An International Chamber of Commerce (ICC) tribunal dismissed Sundance’s arbitration claim against the Republic of Congo (Congo Brazzaville), the Australian-headquartered mining company confirmed in a statement released on 27 January 2026. According to the statement, the tribunal, which operated under the ICC Arbitration Rules 2021, issued its final decision following a hearing held in Paris in November 2024 and subsequent post-hearing submissions. The tribunal determined that “Congo had a legitimate basis for revocation of Sundance subsidiary Congo Iron’s exploitation permit due to non-development of the project in the period 2016-2018 and, consequently, all claims by Sundance and Congo Iron have been dismissed.”