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記事

2013年10月1日

著者:
International Bar Association’s Human Rights Institute

Tax Abuse, Poverty and Human Rights – IBAHRI Task Force report

This new IBAHRI report addresses tax abuses from the novel perspective of human rights law and policy. Based on extensive consultation from diverse perspectives, the expert Task Force offers insight into the links between tax abuses, poverty and human rights. This report analyses the responsibilities and remedies to counter tax abuse and delivers recommendations for states, businesses and the legal profession…This report covers developments in international tax cooperation on issues such as automatic exchange of information, and base erosion and profit-shifting. It also assesses trends in international development policy which are increasingly focused on strengthening good tax governance in developing countries…It demonstrates the evolution of international human rights law and policy, whilst highlighting tax abuses as a pressing human rights concern…

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