We come together as a broad-based community…committed to…realizing human rights through just tax policy. Tax revenue is the most important…and the most sustainable instrument to resource human rights in sufficient, equitable and accountable ways…Taxation also plays a fundamental role in redistributing resources in ways that can prevent and redress gender, economic and other inequalities and reduce the disparities in human rights enjoyment that flow from them…Business behaviour—and tax advice—that place tax revenues at risk may well deprive states of the resources they need to realise human rights…In order to implement their obligations in accordance with the United Nations Guiding Principles on Business and Human Rights, we call on governments to develop legal and regulatory frameworks which safeguard against the human rights risks of business tax behaviour…[W]e urge companies and corporate groups to assess and address corporate tax abuse…in their policy statements, due diligence and grievance processes. Starting from a clear recognition of the adverse human rights impacts of tax abuse…Whistleblowers and other tax justice advocates who work in the public interest to expose blatant tax-related human rights abuses…should be...protected accordingly…