Monitoring Sustainability of Globalisation

10/08/2026

Tax havens allow corporations and the wealthy to hide their money, avoid paying their fair share, and deprive countries of resources that should be going towards people and public services.

As negotiations on the UN Framework Convention on International Tax Cooperation continue in New York, we are calling for a convention with strong, progressive tax rules that puts an end to tax abuse and ensures those with the greatest ability to pay contribute their fair share.

This Asian Women’s Day, we stand with women across Asia demanding a fairer global tax system, one that tackles inequality instead of deepening it.

It’s time to rewrite the rules.

09/08/2026

𝐒𝐓𝐀𝐓𝐄𝐌𝐄𝐍𝐓: 𝐖𝐞𝐚𝐤 𝐔𝐍 𝐭𝐚𝐱 𝐭𝐫𝐞𝐚𝐭𝐲 𝐢𝐦𝐩𝐥𝐞𝐦𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐫𝐮𝐥𝐞𝐬 𝐭𝐡𝐫𝐞𝐚𝐭𝐞𝐧 𝐌𝐚𝐥𝐚𝐲𝐬𝐢𝐚’𝐬 𝐫𝐞𝐯𝐞𝐧𝐮𝐞 𝐬𝐨𝐯𝐞𝐫𝐞𝐢𝐠𝐧𝐭𝐲

NEW YORK — Weak implementation provisions in the draft UN Framework Convention on International Tax Cooperation risk preserving the global status quo and undermining Malaysia’s efforts to plug revenue leakages from multinational corporations, former Malaysian Member of Parliament and civil society leader Charles Santiago warned during intergovernmental negotiations at the United Nations Headquarters in New York.

On Friday, speaking on behalf of the Asian Peoples’ Movement on Debt and Development (APMDD) and Monitoring Sustainability of Globalisation (MSN), Santiago delivered an intervention targeting Article 21, the critical implementation clause of the draft treaty currently being negotiated by UN member states during its fifth session (August 3–13).

Santiago warned that without strong, legally binding obligations for countries to align existing double tax agreements and domestic laws, the proposed UN Tax Convention will fail to protect developing nations like Malaysia from corporate tax dodging, harmful tax incentives, and unfair profit shifting.

Malaysia currently maintains a broad network of bilateral Double Taxation Agreements (DTAs) and tax incentive schemes aimed at attracting foreign direct investment. However, legacy treaty obligations and global tax loopholes often leave Malaysia unable to fairly tax the real economic activity taking place within its borders, such as the rapid expansion of multinational Big Tech data centres and digital service providers.

“Malaysia cannot afford an international tax treaty that functions merely as an aspirational statement while existing, unequal tax treaties remain in force indefinitely,” Santiago said. “If Article 21 allows countries to stall implementation or preserve legacy tax arrangements, developing economies like Malaysia will continue to lose vital tax revenues needed for public infrastructure, healthcare, education, and climate adaptation.”

During his intervention at the UN negotiations, Santiago laid out three fundamental flaws in the current draft of Article 21, which requires signatories merely to take “progressive and meaningful steps” to align existing tax agreements and negotiate in good faith:

“Article 21 is an implementation provision of this Convention, which determines whether the Convention transforms the existing international tax architecture or merely patches gaps,” Santiago stated in his address to committee co-leads and state delegates:

“First, the obligation that Parties have to implement the Convention, including by abolishing or renegotiating treaties that conflict with the Convention, must be strengthened. Without this, Article 21 risks preserving status-quo.

“Second, there is no deadline for treaty alignment. The obligation is simply to take steps towards alignment and to conduct an assessment, leaving implementation open-ended and allowing delay to become a substitute for reform.”

Third, Article 21 lacks an effective compliance mechanism where States refuse to negotiate or prolong the process indefinitely. We therefore need a mechanism that ensures implementation, accountability and compliance.”

Highlighting the risk of diplomatic inertia, Santiago challenged the assembly to confront the realistic scenario of state inaction: “To stress this point: Do we prolong negotiations for another 15 years when parties stonewall the process in the first 3 years? Co-lead and friends, when do we say enough is enough? I leave this scenario as a question to this assembly.”

Santiago urged negotiating governments to ensure that Article 21 mandates direct domestic legal alignment, closing the gap between international commitments and domestic enforcement:

“Article 21 must require Parties to align their domestic legislation with the Convention, so that the Convention’s obligations are fully reflected in the legal frameworks governing multinational enterprises.

“The Terms of Reference call for a fully inclusive, equitable and effective international tax system. That objective cannot be realised if Article 21 merely encourages future negotiations while allowing inconsistent treaty obligations to remain indefinitely.

“Co-lead and friends, this Convention is a historic opportunity to rebalance global tax governance in favour of fairness and justice. Article 21 must be strengthened so that it delivers implementation, not aspiration.”

Charles Santiago

09/08/2026

09/08/2026

Kota Damansara Data centre Is a Governance Failure, Not Just a Planning Dispute

Another day, another data centre concern. Johor. Now Kota Damansara. Residents protest. MPs object. The issue escalated to Cabinet. But why are we waiting until communities push back before asking whether a project belongs there? Good governance starts before approvals, not after protests.

The real question isn't whether Kota Damansara should have a data centre. It's why a proposal beside a residential area reached this stage at all. Malaysia already has planning guidelines covering site selection, utilities, buffers and planning requirements. The public deserves to know: does this proposal comply?

Kota Damansara isn't an isolated case. Johor raised concerns. Now Selangor. Different locations, same pattern. This is no longer a local planning dispute, it points to a national governance gap in how Malaysia plans and approves data centres.

If we keep reacting instead of planning, today's protests could become tomorrow's resource crisis. Data centres will increasingly compete for electricity, water and land. Without stronger governance, Malaysia may face difficult and costly energy choices just to keep up with demand. 🇲🇾 want to be a data centre hub, but does our governance framework grow as fast as the industry?

Kota Damansara should be a turning point. Malaysia's data centre boom has outgrown its approval framework. Large data centres should undergo mandatory EIA and SIA, with reports made public and authorities explaining how public feedback shaped the final decision. Projects with significant environmental, social and infrastructure impacts deserve independent scrutiny before approval, not after communities protest. As a start, should make all relevant planning and assessment documents publicly available.

09/08/2026

1. The Selangor govt’s move to provide free breakfast to 120,000 school children from August is a welcome & much-needed initiative. In a time of rising cost of living, no child should have to learn on an empty stomach. This is what investing in our children looks like.

2. And if done well, free meals do far more than feed children. Source them from local farmers & small vendors, & you create jobs too. Brazil channels over 30% of its school meal budget to family farms. Every 100,000 children fed can create some 1,600 local jobs.

3. But this can't be left to Selangor alone. Putrajaya once planned free breakfast for 2.7 million children, now is the time to revisit it. The federal government should come on board to support these efforts & help widen the reach of free meals for our children.

4. And with Negeri Sembilan heading to the polls on 1 August, I urge every party contesting to make free school meals a clear commitment to voters. Feeding our children today is how we build our economy from the ground up.

09/08/2026

𝐒𝐓𝐀𝐓𝐄𝐌𝐄𝐍𝐓: 𝐌𝐏𝐬 𝐀𝐫𝐞 𝐌𝐞𝐚𝐧𝐭 𝐭𝐨 𝐀𝐬𝐤 𝐐𝐮𝐞𝐬𝐭𝐢𝐨𝐧𝐬. 𝐖𝐡𝐲 𝐆𝐨 𝐀𝐟𝐭𝐞𝐫 𝐓𝐡𝐞𝐦 𝐟𝐨𝐫 𝐈𝐭?

1. This is shameful. A sitting MP, Lee Chean Chung, has been served a legal letter by Bestinet over questions he raised concerning the FWCMS. Why is an elected representative facing legal pressure simply for carrying out his public duty to scrutinise matters of public interest?

2. This is not the first legal threat issued by Bestinet this year. Bloomberg, Malaysiakini and The Edge have also faced similar legal action or threats. Now, that same pressure is being directed at an MP. This is how a precursor to a Strategic Lawsuit Against Public Participation (SLAPP) looks. It intimidates, exhausts and silences those brave enough to ask difficult questions. Why is a private company consistently objecting to the work of the media and MPs? Who is backing them?

3. So I ask Prime Minister Anwar Ibrahim, if this government was elected on a promise of reform and accountability, why is a private company scrutinised by the PAC and the Auditor-General able to pressure an MP for exercising oversight, while your minister publicly supports the company? Who exactly is being protected and for whose benefit?

4. Section 63(2)(3), Privileges of Parliaments, in our Federal Constitution, guarantees the protection of our elected representatives in the House of Parliament. Is the law firm unaware of the protections under our Constitution, or are they choosing to just intimidate and other MPs from speaking out? Will Speaker TS 'JohariAbdul please respond to ensure the integrity of Parliament remains?

09/08/2026

KUALA LUMPUR (July 1): Data centres are expected to consume one-third of Malaysia’s electricity supply by 2035 and the government is taking steps to ensure stable and reliable power.

09/08/2026

1. We welcome the government’s decision to restructure foreign worker management & move the One Stop Centre under the MOHR. This system has failed workers and employers for years, and it is in urgent need of reform. Does the call for an overhaul mean that TURAP has been dropped?

2. However, meaningful reform cannot be drafted behind closed doors. Everyone needs to be brought to the table: employers, trade unions, migrant worker organisations, recruitment agents, CSOs and source-country governments. A system that is to govern millions of workers needs to be built collectively and not by a chosen few.

3. At the heart of any credible overhaul must be ethical recruitment. Malaysia’s National Action Plan on Business and Human Rights already includes the Employer Pays Principle. This is our opportunity to enforce it. No worker should have to mortgage land, sell livestock, or fall into debt bo***ge just to work here and become victims of modern-day slavery.

4. The government must publish clear standards, prioritise ethical recruitment, and blacklist those who exploit workers. This must be the way forward.

5. And the system itself must be affordable, open, transparent and accountable. For too long, a single private vendor has held a chokehold over the entire pipeline. The PAC found it operated for years with no contract, while fees doubled from RM100 to RM215 with no clear justification.

6. Malaysia’s migrant workers have waited decades for a system that serves them, not one that profits from them. This is Malaysia’s moment to prove it is serious about reform and to break away from the monopoly that has been entrenched for far too long.

7. We look forward to hearing from the DPM Zahid Hamidi, chairman of the cabinet committee on migrant workers, on the way forward with details

09/08/2026

1. 90% delivery riders say their work has grown hotter with headaches, dizziness and fatigue. But for a rider who is paid per delivery, there is no such thing as paid rest or sick leave. There is simply no income if you stop for the heat. And the heat is only getting worse with climate change, and most of us are unaware that our convenience comes at a price.

2. As of 2016, DOSH already has heat stress guidance, but guidance alone is not enough, given that Malaysia doesn’t recognise delivery riders as employees, thus it is suggested that service providers such as Grab and Foodpanda must provide delivery riders with breaks, platform alerts, safe waiting areas, and the right to pause work w/o penalties or deactivation.

3. Other countries are already on it. China has set up nearly 200,000 labour union stations offering outdoor workers water, rest spaces, charging points, meal heating & cooling support. Malaysia should plan similar heat shelters and rest points for riders. We should consider developing a National Heat Action Plan as a way forward.

4. So what are we doing? We cannot pat ourselves on the back for passing the Gig Workers Act, while it does not protect workers from heat stress. There should be a rethinking of the Act to ensure greater protection from climate change. Extreme heat must be legally recognised as an occupational health hazard and not treated as ordinary weather or personal responsibility. Why are platform companies not using their mega profits for rider protection?

09/08/2026

KUALA LUMPUR: The misconception that data centres only generate jobs is misplaced as they bring about wider economic benefits beyond direct employment through the ecosystems they help create, said Tengku Datuk Seri Zafrul Abdul Aziz.