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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 24 October 2019

Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

Chapter:
(p.209) Chapter 9 Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)
Source:
Tax, Inequality, and Human Rights
Author(s):

Michael Lennard

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0010

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is important to recognize that there is a great deal of concern expressed by many developing countries about their lack of real participation in the development of what are being promoted as global tax norms or standards. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has brought some of these issues to the forefront. Nevertheless, there is much that is useful to developing countries in the BEPS outcomes, especially in combatting what is commonly regarded by both developing and developed countries as tax avoidance or evasion, such as through international profit-shifting.

Keywords:   international tax, Sustainable Development Goals, human rights, developing countries, global tax norms, global tax standards, BEPS, tax avoidance, tax evasion, international profit-shifting

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