Taxation and human rightss 2014, para. 14
Paragraph- Paragraph text
- The discrimination prohibited under international human rights law includes any distinction, exclusion, restriction or preference or other differential treatment that has the intention or effect of nullifying or impairing the recognition, enjoyment or exercise, on an equal footing, of all rights. Not all differences in treatment, however, constitute discrimination. A distinction is compatible with the principles of equality and non-discrimination if the differentiation is reasonable and objective, and pursues a legitimate aim under human rights instruments, and there is a reasonable relationship of proportionality between the means employed and the aim sought.
- 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
- Person(s) affected
- All
- Year
- 2014
- Paragraph type
- Other
- Paragraph number
- 14
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