Taxation and human rightss 2014, para. 32

Paragraphe
Paragraph text
In this sense, providing an avenue for high-net-worth individuals and transnational corporations to evade tax liabilities (such as through the establishment of tax havens) could be contrary to obligations of international assistance and cooperation, because it can directly undermine the ability of another State to mobilize the maximum available resources for the progressive realization of economic, social and cultural rights. This could then obstruct the residents of that State from enjoying, for example, their rights to health, education or social security.
Status juridique
Non-negotiated soft law
Organe
Special Rapporteur on extreme poverty and human rights
Type de document
Special Procedures' report
Mode d'adoption
N.A.
Thèmes
  • Health
  • Social & Cultural Rights
Personnes concernées
  • N.A.
Année
2014
Type de paragraphe
Other
Paragraph number
32