Essays about: "tax and human rights"

Showing result 1 - 5 of 11 essays containing the words tax and human rights.

1. 1. Freshwater Security in Small Island Developing States: A case study of Anguilla

   University essay from Uppsala universitet/Institutionen för geovetenskaper

   Author : Julia Korten; [2023]
   Keywords : Anguilla; Desalination; Freshwater import; Freshwater security; Small Island Developing State; Sustainable Devel-opment; Wastewater treatment;

   Abstract : Freshwater scarcity leads to serious effects on the socioeconomic and commercial development of a country. The management of freshwater resources will be one of the most pressing issues of this millennium making it a catalyst for war and peace. READ MORE

3. 2. Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Albert Valdez; [2023]
   Keywords : Solidarity Contribution; windfall tax; Council Regulation EU 2022 1854; Article 1 of Protocol 1 of ECHR; Protection of Property; Law and Political Science;

   Abstract : This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR. READ MORE

4. 3. Corporate Tax Abuse on the Business and Human Rights Agenda

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Julia Persson; [2022]
   Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

   Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

5. 4. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Elke Schwär; [2018]
   Keywords : DAC6; Directive on Administrative Cooperation 2011 16 EU; mandatory disclosure; intermediaries; tax transparency; reportable cross-border arrangements; right against self-incrimination; right to confidentiality; human rights; fundamental rights; Charter of Fundamental Rights of the European Union; Article 6 ECHR; Article 8 ECHR; Article 47 CFREU; Article 7 CFREU; European Convention on Human Rights; aggressive tax planning; criminal charges; penalties; Law and Political Science;

   Abstract : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. READ MORE

6. 5. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Danilo Penetrante Ventajar; [2018]
   Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE