Submission to the Committee on Economic, Social Cultural Rights on the Fourth periodic report of the Republic of Ireland

This submission, produced in collaboration with the Government Revenue and Development Estimations initiative at the University of Saint Andrews, highlights the severe human rights impacts caused by Ireland’s continued facilitation of cross-border tax abuse. Produced for the 75th Session of the Committee on Economic, Social Cultural Rights on the Fourth periodic report of the Republic of Ireland, it elucidates the human rights failures embedded in the country’s positioning in international negotiations, particularly with regard to the critically-important UN talks on a framework tax convention. It also calls for Ireland to properly address taxation as part of its forthcoming National Action Plan on Business and Human Rights.