"Corporate taxation key to protecting human rights in the global economy", 2 Mar 2017

Last week in Geneva the Committee on Economic, Social and Cultural Rights – a UN human rights body – held a discussion of its draft General Comment on State obligations in the context of business activities...Corporate taxation remains an under-explored yet critical piece of the business and human rights puzzle...[T]he amount of tax corporations pay, and where they pay them, has profound human rights implications.  All human rights, particularly economic and social rights, have financial costs...What’s more, the draft goes on to say that as part of their obligation to respect human rights extraterritorially...“States Parties should ensure that they do not obstruct another State from complying with its obligations under the Covenant...”...States should encourage business actors whose conduct they are in a position to influence to assist the States parties in which they operate...This would include “contributing to State ability to mobilize resources for the realization of economic, social and cultural rights, by refraining from strategies to avoid paying taxes in the countries concerned.”...