| 000 -LEADER | |
|---|---|
| fixed length control field | 01110nam a22001337a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | United Nations |
| 245 ## - TITLE STATEMENT | |
| Title | Report of the Independent Expert on the Promotion of a Democratic and Equitable International Order |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | New York |
| Name of publisher | United Nations |
| Year of publication | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 28p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The report focuses on impacts of taxation on human rights and explores the challenges posed to the international order by widespread tax avoidance, tax evasion, tax fraud and profit shifting, facilitated by bank secrecy and a web of shell companies registered in tax havens. The Independent Expert calls for resolute action by the international community, including through the creation of a United Nations tax cooperation body, the adoption of a United Nations tax convention, the phasing out of tax havens, the revision of the Guiding Principles on Business and Human Rights to include the obligation of corporations to pay their fair share of taxes and the adoption of a financial transactions tax. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax Avoidance and Evasion |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/N1624882.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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