Tax Abuses, Poverty and Human Rights A report of the International Bar Association’s Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights

Biographies of the Task Force.
List of Acronyms and Abbreviations.
Executive Summary.
INTRODUCTION.
I. The challenge of tax abuses, poverty and human rights.
II. The mandate of the Task Force on Illicit Financial Flows, Poverty and Human Rights.
III. The Task Force’s research and consultation methodology.
IV. Scope and limitations of the report.
V. Structure of the report.
CHAPTER ONE: TAX ABUSES AND SECRECY JURISDICTIONS:
1.1 Tax abuses.
1.1.1 Task Force findings.
1.1.2 Corporate profit-shifting.
1.1.3 Tax holidays and incentives.
1.1.4 Taxation of natural resources.
1.1.5 Offshore investment accounts.
1.1.6 Conclusions.
1.2 Secrecy jurisdictions.
1.2.1 Task Force findings.
1.2.2 Examples of secrecy jurisdictions.
1.2.3 Current initiatives to combat secrecy jurisdictions.
1.2.4 The future of exchange of information.
1.2.5 Conclusions.
CHAPTER TWO: POVERTY, HUMAN RIGHTS AND TAX ABUSES:
2.1 Poverty, development and taxes.
2.1.1 Task Force findings.
2.1.2 Poverty eradication through domestic resource mobilisation.
2.1.3 Conclusions.
2.2 Human rights affected by poverty and tax abuses.
2.2.1 Task Force findings.
2.2.2 What are human rights?
2.2.3 United Nations Declarations that link poverty and human rights.
2.2.4 Which human rights are most affected by poverty?
2.2.5 Conclusions.
2.3 Responsibilities to counter tax abuses.
2.3.1 Task Force findings.
2.3.2 The obligations of states to counter tax abuses.
2.3.3 The responsibility of business enterprises to avoid negative impacts of tax abuses.
2.3.4 Conclusions.
2.4 Remedies for tax abuses that affect human rights.
2.4.1 Task Force findings.
2.4.2 Administrative enforcement and penalties.
2.4.3 Criminal law remedies for tax abuses.
2.4.4 International tax mechanisms.
2.4.5 International human rights mechanisms.
2.4.6 Conclusions.
CHAPTER THREE: CONCLUSIONS AND RECOMMENDATIONS:
3.1 Conclusion 1: States have obligations to counter tax abuses at the domestic and international levels, including through cooperation in multinational institutions.
3.1.1 Recommendations for states at the domestic level.
3.1.2 Recommendations for states at the international level.
3.1.3 Recommendations for states in multilateral institutions.
3.2 Conclusion 2: Business enterprises have a responsibility to avoid negative impacts on human rights caused by tax abuses.
3.2.1 Recommendations for business enterprises.
3.3 Conclusion 3: The legal profession has an important role in assisting states and business enterprises in confronting the negative impacts of tax abuses on human rights.
3.3.1 Recommendations for lawyers and bar associations
APPENDICES:
APPENDIX A: IBAHRI Council Resolution on Poverty and Human Rights.
APPENDIX B: Stakeholders consulted by the Task Force.
APPENDIX C: Questionnaire.
APPENDIX D: Summaries of Task Force consultation missions.
APPENDIX E: Submission by David Quentin.
APPENDIX F: Definitions of secrecy jurisdictions.
APPENDIX G: Key UN Declarations on poverty and human rights.
APPENDIX H: Multidimensional definitions of poverty.
APPENDIX I: How poverty affects human rights.
APPENDIX J: Review of key legal text and interpretations related to state obligations to counter tax abuses.
APPENDIX K: OECD Guidelines for Multinational Enterprises.