Tax avoidance

This section covers illegal tax evasion, instances of aggressive tax avoidance which may be legal under national law, but where concerns are raised about whether the tax avoidance harms the government’s ability to meet its human rights obligations, especially economic and social rights, and the problem of companies failing to disclose the tax and royalties they pay in each country they operate.  This section includes latest news on tax avoidance and examples of company advances on the issue. The background section gives an overview of the issue.

The video below of the Business & Responsible Taxation webinar provides an introduction on the link between tax and human rights.