Plan International - Girls' Rights Platform - Girls' rights are human rights: Positioning girls at the heart of the international agenda

A/HRC/26/28 Contents Page I. Introduction............................................................................................................. 1–10 3 II. Normative framework ............................................................................................. 11–35 5 A. Rights to equality and to non-discrimination.................................................. 12–17 5 B. Right to self-determination............................................................................. 18–19 6 C. Right to participation, accountability, transparency and access to information 20–23 6 D. Specific obligations with regard to economic, social and cultural rights ....... 24–28 7 E. Obligations of international assistance and cooperation................................. 29–35 9 Tax: a critical tool for realizing human rights and tackling inequality ................... 36–53 10 A. Generating revenue for the realization of rights ............................................. 42–44 11 B. Achieving equality and tackling discrimination ............................................. 45–50 12 C. Strengthening governance and accountability ................................................ 51–53 13 Strengthening revenue-raising through a human rights-based approach................. 54–78 14 A. Widening the tax base and improving efficiency ........................................... 55–57 14 B. Tackling tax abuse .......................................................................................... 58–62 15 C. Reassessing corporate taxation contributions ................................................. 63–67 16 D. Broadening the contributions of the financial sector ...................................... 68–69 17 E. Ensuring sustainable use of natural resources while respecting rights ........... 70–73 18 F. Enhancing international assistance and cooperation....................................... 74–78 19 Recommendations................................................................................................... 79–82 20 III. IV. V. 2 Paragraphs