January 29th, 2021
The submission was prepared by the FTC’s Independent Working Group on Illicit Financial Flows.
July 13th, 2016
How much is tax collection dependent on the policies of one individual country? When discussing tax policy a common tendency used to be to treat it as an exclusively domestic policy matter, one to which only the prerogatives and obligations of the State where the respective taxes are to be collected are relevant. Reality could
June 2nd, 2016
The connection between civil and political rights and tax policy is so strong, that in a 2014 report on tax policy and human rights (“the report”), the UN Special Rapporteur on Extreme Poverty and Human Rights in 2014 said that the link runs both ways. That is, civil and political rights bear consequences for tax
April 28th, 2016
While all human rights are indivisible, economic and social rights entail specific principles that bear relevance for tax policy. Economic and social rights require that states devote maximum available resources to their progressive realization. The principle of non-retrogression sets forth that states should not take measures that deliberately lead to retrogression on the enjoyment of