On the Declaration on human rights defenders 2011, para. 72
Paragraph
Paragraph text
Governments also place restrictions on how funds can be used and make use of tax laws and regulations to unduly hinder the work of human rights organizations. In particular, non-governmental organizations that are critical of their Governments often face extensive tax scrutiny and abusive use of fiscal procedures by the relevant authorities.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the situation of human rights defenders
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Governance & Rule of Law
Person(s) affected
N.A.
Year
2011
Paragraph type
Other
Reference
SR Human Rights Defenders, Report to the UNGA (2011), A/66/203, para. 72.