Tax policy and international cooperation and assistance for the achievement of human rights
This is the fourth in a series of advocacy tools produced by RightingFinance to assist education and dissemination of standards on tax policy and human rights contained in a report produced by the UN Special Rapporteur on Extreme Poverty and Human Rights...
...Application in tax policy: International cooperation to precent tax evasion and abuse...This is important because it means that although tax evasion may happen in a domestic vacuum, tackling it will not yield as high an amount of public revenue as tackling the largest-scale tax evasion. In fact, the international dimension of tax evasion is quite significant, and proportionately more so in developing countries...[Other applications include] Tax abuse through transfer mispricing and lack of disclosure on beneficial ownership...Tax competition...International tax agreements...Human rights obligations are applicable to states in the course of negotiating, signing and implementing double taxation agreements to which they are Parties...