As the Independent Expert and colleagues have made clear in recent correspondence with the OECD, the current international tax governance arrangements generate major inequalities in taxing rights between countries and give rise to systematic failures to achieve human rights progress all around the world. These problems have however been evident for many years, and the solutions are not unknown. The main failings involve four main elements, closely related. We summarise these in this submission to the UN Independent Expert, followed by their outcomes which constitute systematic rights failures.
Liz Nelson ■ Taxation, illicit financial flows and human rights – Submission to UN Expert