Comparative study of enabling environments for associations and businesses 2015, para. 83
Paragraph
Paragraph text
He also cautions against using tax benefits as leverage to control or excessively monitor civil society organizations. The process of qualifying for such privileges should be simple, transparent and impartial. The acceptance of incentives should not put associations in a vulnerable position. Moreover, tax breaks should not be bestowed on the basis of the government's judgement of an organization's goals or purpose, as long as that purpose is legal under international law.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the rights to freedom of peaceful assembly and association
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Economic Rights
Governance & Rule of Law
Person(s) affected
All
Year
2015
Paragraph type
Other
Reference
SR Freedom of Assembly, Report to the UNGA (2015), A/70/266, para. 83.