Human Rights And Taxation In Europe And The World

Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Download or read book Tax, Inequality, and Human Rights written by Philip Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.

Download or read book Proportionality and Fair Taxation written by João Dácio Rolim and published by Kluwer Law International. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by Joao Dacio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters

Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Download or read book The European Court of Human Rights and its Discontents written by Spyridon Flogaitis and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Court of Human Rights has long been part of the most advanced human rights regime in the world. However, the Court has increasingly drawn criticism, with questions raised about its legitimacy and backlog of cases. This book for the first time brings together the critics of the Court and its proponents to debate these issues. The result is a collection which reflects balanced perspectives on the Court's successes and challenges. Judges, academics and policymakers engage constructively with the Court's criticism, developing novel pathways and strategies for the Court to adopt to increase its legitimacy, to amend procedures to reduce the backlog of applications, to improve dialogue with national authorities and courts, and to ensure compliance by member States. The solutions presented seek to ensure the Court's relevance and impact into the future and to promote the effective protection of human rights across Europe. Containing a dynamic mix of high-profile contributors from across Council of Europe member States, this book will appeal to human rights professionals, European policymakers and politicians, law and politics academics and students as well as human rights NGOs.

Download or read book The Development of International Law by the European Court of Human Rights written by J. G. Merrills and published by Manchester University Press. This book was released on 1993 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rule of law.

Download or read book Protecting the right to freedom of expression under the European Convention on Human Rights written by Bychawska-Siniarska, Dominika and published by Council of Europe. This book was released on 2017-08-04 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Convention on Human Rights – Article 10 – Freedom of expression 1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. In the context of an effective democracy and respect for human rights mentioned in the Preamble to the European Convention on Human Rights, freedom of expression is not only important in its own right, but it also plays a central part in the protection of other rights under the Convention. Without a broad guarantee of the right to freedom of expression protected by independent and impartial courts, there is no free country, there is no democracy. This general proposition is undeniable. This handbook is a practical tool for legal professionals from Council of Europe member states who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work.