Incentives sometimes take the form of a "tax stability" "or "advance pricing" agreement, signed with foreign investors to insulate them from future changes in the domestic tax rates for an extended period of time. These types of agreement should also be examined with caution under human rights law, because they reduce public resources regardless of the evolving impact on human rights.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights