Human rights and tax system

Traditionally, Tax Law has addressed the tax effects of local commercial transactions, and later in time, the tax effects of transnational transactions. The need to generate a fairer system for the distribution of tax revenues between tax jurisdictions, derived from transactions with international elements, has meant a series of efforts by countries to stablish bilateral or multilateral instruments. The work of the OECD has been very relevant in this field, which has been crowned with the BEPS. This perspective has neglected a very relevant field of tax systems from a national and global perspective, the role and effects of human rights, which many tax experts have increasingly highlighted in recent years. Human rights impact the entire tax system, from its foundations, its management and its results, be the same economic, institutional and social. The present paper tries to show in a systematic way the work of the tax experts in this field in the last time.