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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: 23 October 2019

Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

Chapter:
(p.385) Chapter 17 Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses
Source:
Tax, Inequality, and Human Rights
Author(s):

Matti Kohonen

Radhika Sarin

Troels Boerrild

Ewan Livingston

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0018

This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of extraterritorial impacts and obligations of states and corporations; and the risks of corporate personhood. These principles are all highly relevant to corporations’ human rights due diligence and risk assessment of their tax policies. Applying a business and human rights perspective to international tax law can clarify responsibilities of companies toward their other stakeholders as well as their relationship with subsidiaries and business partners in terms of responsible tax conduct. The chapter then explores two dimensions of the human rights impacts of tax-related corporate decisions: impacts mediated by the state and impacts not mediated by the state.

Keywords:   tax policy, human rights, corporation, extraterritoriality, corporate personhood, risk assessment, international tax law, tax conduct

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