Tax and human rights - much ado about nothing

被引：0

作者：

Datt, Kalmen ^{[1
]}

机构：

[1] UNSW Sydney, Sch Taxat & Business Law, Sydney, NSW, Australia

来源：

EJOURNAL OF TAX RESEARCH | 2018年 / 16卷 / 01期

关键词：

tax; human rights; tax avoidance; public services;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

There are claims that large Australian and other multinational corporations that pay no or little tax because of taking abusive tax positions breach their human rights obligations as they deprive governments of the means to provide services. These services include poverty alleviation, health, education, housing and access to water. This article critically examines the legal validity of this claim and seeks to determine if such a link exists. The article concludes that a breach by such corporations of their tax obligations, no matter how egregious, does not constitute a breach of human rights.

引用

页码：113 / 138

页数：26