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Article

17 Nov 2017

Author:
Matti Kohonen, Christian Aid, L4BB

Paradise Papers: corporate duty to respect human rights in the spotlight

...Some practices revealed in the Paradise Papers are likely to be considered illegal and laws may be changed to outlaw them. But we should also be asking if the practices are abusive in terms of human rights conventions and instruments. 

...The State duty to protect human rights is well established, including ensuring effective tax systems to promote child rights.

...This is being tested in Switzerland, where financial secrecy laws are considered to harm the realisation of women’s rights, under the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW).

[UN Committee on Economic, Social and Cultural Rights General comment No. 24 (2017)] recognises tax evasion and avoidance as contributing to all forms of discrimination...

...The Paradise Papers are a reminder of the human rights responsibility of lawyers and law firms.

...Where tax abuse is concerned, the Paradise Papers provide a wealth of information for human rights monitoring and investigations.

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