As part of the programme of the 5th Forum on Business and Human Rights this session, jointly organized by the International Bar Association’s Human Rights Institute (IBAHRI), the FES Geneva Office and the Center for Economic and Social Rights, focused on SDG financing, corporate tax regimes and States’ obligations and companies’ human rights responsibilities in that respect
In considering how best to apply the UN Guiding Principles 'Protect, Respect and Remedy' framework to taxation, the discussion explored governments’ positive legal obligations to protect and prevent harmful corporate tax practices, the responsibilities of business enterprises to prevent the human rights risks of their tax planning, and discuss possibilities and obstacles available to ensure the provision of effective remedy for tax abuse.
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