Taxation and human rightss 2014, para. 34
Párrafo- Paragraph text
- In the past, it has been difficult to reach international agreement on tax cooperation owing to the powerful entrenched interests at play and the reluctance of States to cede any sovereignty on tax affairs. In the current status quo, however, certain States - in particular low-income States and States with high debt levels or loans from international financial institutions - have very limited sovereignty over their tax affairs. Indeed, their actions in this sphere are frequently constrained by wealthy countries, international financial institutions and business interests. Tax sovereignty is also undermined by competition for foreign investment between developing countries, creating a "race to the bottom" in terms of both corporate tax rates and incentives.
- Condicón jurídica
- Non-negotiated soft law
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Medio de adopción
- N.A.
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
- Tipo de párrafo
- Other
- Paragraph number
- 34
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Fecha de adición
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