Taxation and human rightss 2014, para. 29
Paragraph- Paragraph text
- States have a duty to provide international assistance and cooperation commensurate with their capacities, resources and influence, as established in Articles 55 and 56 of the Charter of the United Nations and in several international human rights treaties. Particularly important are the obligations of international assistance and cooperation enshrined in the International Covenant on Economic, Social and Cultural Rights (arts. 2, para. 1 and 1, para. 1), the Convention on the Rights of the Child (art. 4) and the Convention on the Rights of Persons with Disabilities (art. 32), on the basis of the recognition that some countries will not be able to achieve the full realization of economic, social and cultural rights if other countries in a position to assist do not do so.
- Legal status
- Non-negotiated soft law
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- Persons with disabilities
- Year
- 2014
- Paragraph type
- Other
- Paragraph number
- 29
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