Taxation and human rightss 2014, para. 33

Paragraph
Paragraph text
When acting as a member of an international organization, a State remains responsible for its own conduct in relation to its human rights obligations within and outside its territory. This includes identifying the possible human rights impact of measures agreed at the international level, including the impact on persons living in poverty. Therefore, when a State makes decisions about loans as a member of an international financial institution, careful consideration of human rights obligations would mitigate against imposing conditions regarding fiscal policies that may jeopardize the human rights of the borrower State's population or undermine that State's ability to use maximum available resources to realize economic, social and cultural rights.
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)
  • Economic Rights
  • Governance & Rule of Law
  • Poverty
Person(s) affected
  • All
  • N.A.
Year
2014
Paragraph type
Other
Paragraph number
33