A/HRC/31/61
Final study by the Independent Expert on the effects
of foreign debt and other related international financial
obligations of States on the full enjoyment of all human
rights, particularly economic, social and cultural rights
Contents
Page
I.
Introduction ......................................................................................................................................
3
II.
Tax abuse: definitions and estimates ...............................................................................................
4
A.
Tax evasion .............................................................................................................................
4
B.
Tax avoidance .........................................................................................................................
6
Tax abuse, human rights and sustainable development ...................................................................
7
A.
Equality and non-discrimination .............................................................................................
8
B.
Economic inequality ................................................................................................................
8
C.
Relationship with sustainable development goals....................................................................
9
Human rights obligations and tax abuse ...........................................................................................
11
A.
Maximum available resources ................................................................................................
11
B.
International assistance and cooperation ................................................................................
11
C.
Use of funds ............................................................................................................................
14
D.
Responsibilities of non-State actors ........................................................................................
14
V.
Recent international initiatives to curb illicit financial flows ..........................................................
15
VI.
Achieving the Sustainable Development Goals ..............................................................................
19
VII.
Conclusions and recommendations .................................................................................................
19
III.
IV.
2