Advancing Tax Justice through Human Rights International Strategy Meeting April 29-30, 2015 | Lima, Peru Session 4.C. on Business, human rights and tax Facilitator: Amanda Romero, Business & Human Rights Resource Center Commentators: • • • David Quentin, Tax Justice Network - Tax risk and the corporate responsibility to respect human rights Krishen Mehta, TJN Senior Adviser - The role of tax justice enablers: corporate duty versus public duty for tax abuse? Uwe Gneiting, Oxfam America Background Business tax abuses of different kinds have significant affects on human rights, not least because of the significant revenues lost, especially in poorer countries who receive more corporate income tax as a proportion of their tax take, money that could be otherwise spent to better finance investments in human rights. This loss of precious financing is not just a threat to the governments’ revenue bases, but also undercuts its redistributive capacities to reverse growing economic and gender inequalities. These tax abuses also deepen mistrust in how fiscal policy is governed and thus how effective it can be, especially for the most disadvantaged. Business tax practices, in other words, are fundamental to the business and human rights field.. This parallel session will explore tax justice advocates might best take advantage of human rights norms, the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinationals and other instruments to strengthen ongoing advocacy around corporate tax abuse. Participants will also discuss the possibility of seeking accountability for these abuses by leveraging existing accountability mechanisms at the national level (e.g. National Human Rights Institutions, National Contact Points, constitutional courts), at the regional level (e.g. regional human rights commissions) and at the international level (e.g. UN treaty bodies, Special Rapporteurs, UN Working Group on Business and Human Rights). Participants will also explore the current gaps and opportunities in research and advocacy to bring business tax practices in line with human rights. Framing questions: • How do business tax abuses affect human rights? • How might the UN Guiding Principles on Business and Human Rights be leveraged to bring business tax practices in line with human rights? What role does government have (e.g. mandating reporting on the human rights risks of companies’ tax and financial arrangements, or conducting impact assessments of the spillovers of their corporate tax regimes)? What role for companies? • What are the different roles and responsibilities of the users and the suppliers of tax abuse schemes (tax lawyers, accountants, financial intermediaries)? • Which existing accountability mechanisms offer promise to address this corrosive phenomenon? • What research and advocacy gaps need to be overcome to achieve this? How might we work together as civil society to do so?