The abusive tax practices of multinational corporations are driving pervasive and chronic human rights violations all over the world. The issue of corporate tax abuse has somehow remained largely absent from implementation of the United Nations Guiding Principles on Business and Human Rights (UNGPs), however.
A new film and briefing – Corporate Tax Abuse: the elephant in the room of business and human rights – demonstrates how taxation must be addressed in the implementation of the UNGPs, both by governments and by private sector entities.
Through case studies of Ireland and Kenya, both of which have been vocal champions of the Business and Human Rights agenda, the report and film examine how human rights norms and standards should be incorporated into the design and implementation of taxation policies, the negotiation of international taxation agreements and the tax planning strategies of business actors.