The Human Rights Institut of the International Bar Association (IBAHRI) launched a new report adressing tax abuse from the perspective of human rights law and policies. The report, compilated by an expert task force, offers new insights into the links between tax abuses, poverty and human rights. This report analyses the responsibilities and remedies to counter tax abuse and delivers specific recommendations for states, businesses and the legal profession.
October 10, 2013 | International Bar Association's Human Rights Institute
Tax Abuses, Poverty and Human Rights
A report of the IBAHRI Task Force on Illicit Financial Flows, Poverty and Human Rights
The 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 unique insight into the links between tax abuses, poverty and human rights. This report analyses the responsibilities and remedies to counter tax abuse and delivers specific recommendations for states, businesses and the legal profession.
Where do we draw the line between legitimate tax planning, illegitimate tax avoidance and illegal tax evasion? What types of tax structures and transactions have the greatest impact on the revenues of developing and developed countries? What are the most effective reforms required to confront tax abuses? What are the responsibilities of states and business enterprises to implement those reforms? What is the role of lawyers and the legal profession to confront the challenge of tax abuses?
- provides a detailed overview of tax abuses and secrecy jurisdictions
- investigates the links between tax abuses, poverty and human rights
- draws on case studies from Brazil, Jersey and the SADC region
- evaluates responsibilities and remedies to counter tax abuses affecting human rights
- delivers unique recommendations for states, business enterprises 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 – thereby reducing dependency on foreign aid and improving development outcomes. It demonstrates the evolution of international human rights law and policy, whilst highlighting tax abuses as a pressing human rights concern.
- Task Force members: Stephen Cohen, Lloyd Lipsett (Task Force Rapporteur) Sternford Moyo, Robin Palmer, Thomas Pogge (Task Force Chair), Shirely Pouget (Task Force Facilitator), Celia Wells.
- Click here to read more about the IBAHRI Task Force
- Download the report now
