‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights

The Business and Human Rights Journal has just made an advance version of my article on corporate tax avoidance and business and human rights freely available. Here is the abstract for the piece:

This article addresses tax avoidance by companies in the context of the emerging field of business and human rights. It describes the mechanics of corporate tax avoidance and the human costs of such practices. It then considers the extent to which tax issues have been addressed by corporate social responsibility, before turning to business and human rights and assessing the potential value of the United Nations Guiding Principles on business and human rights in this context. The article draws on the experience of Ireland, given the country’s connection to abusive tax practices associated with large multinational corporations and its support for the United Nations Guiding Principles on business and human rights.

You can access the article for a limited time here.

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