01066nam a22001097a 4500100002000000245010400020260003600124300000900160520070600169650003000875856005100905  aUnited Nations   aReport of the Independent Expert on the Promotion of a Democratic and Equitable International Order  aNew YorkbUnited Nations c2016  a28p.  aThe 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.  aTax Avoidance and Evasion  uiffoadatabase.trustafrica.org/iff/N1624882.pdf