Task Force on Illicit Financial Flows, Poverty and Human Rights - External Sources

Multi-dimensional definitions of poverty

  • Vienna Declaration and Programme of Action, UNGA A/CONF.157/23 (25 June 1993)
     
  • UNCHR, 'Human Rights and Poverty Reduction:  A Conceptual Framework' (2004)
     
  • United Nations Millennium Declaration, UNGA A/RES/55/2 (18 September 2008)
     
  •  Thomas W. Pogge, Keane Bhatt, ‘Thomas Pogge on Global Poverty’ Truthout (31 May 2011) http://www.policyinnovations.org/ideas/briefings/data/000201
     
  • Thomas Pogge, Elke Mack, Michael Schramm, and Stephan Klasen (eds), Absolute Poverty and Global Justice: Empirical Data – Moral Theories – Initiatives (Aldershot: Ashgate, 2009)
     
  • Christian Aid, 'Poverty: We're all in this Together' (September 2010)  Christian Aid http://www.christianaid.org.uk/images/were-all-in-this-together.pdf
     
  • Jonathan Haughton and Shahidur R. Khandker, Handbook on Poverty and Inequality (World Bank, 2009)
     
  • Simon Maxwell 'The Meaning and Measurement of Poverty' (February 1999) Overseas Development Institute, Poverty Briefing http://www.odi.org.uk/resources/docs/3095.pdf

The causes of global poverty

Poverty under international human rights law

  • International Covenant on Civil and Political Rights, UNGA 2200A (XXI) (16 December 1966) Art. 1,2, 5
     
  • International Covenant on Economic, Social and Cultural Rights, UNGA 2200A (XXI) (16 December 1966) Art. 1,2,4,5,7,11,12
     
  • Universal Declaration of Human Rights, UNGA 217 A (III) (10 December 1948) Art. 17
     
  • Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, UNGA 39/46 (10 December 1984) Art. 16
     
  • Convention for the Protection of Human Rights and Fundamental Freedoms (Council of Europe, 1 June 2010) Section 1, Art. 2
     
  • Convention on the Elimination of All Forms of Discrimination against Women, UNGA 34/180 (18 December 1979) Art. 1,3,10,11,12
     
  • Convention on the Rights of Persons with Disabilities, UNGA A/RES/61/106 (13 December 2006) Art. 1,3,4,15,19,25,26,27,28
     
  • Convention on the Rights of the Child, UNGA 44/25 (20 November 1989) Art. 6,19,23,24,26,27,29,32,37,39
     
  • International Convention for the Protection of All Persons from Enforced Disappearance, UNGA A/RES/61/177 (20 December 2006) Art. 24
     
  • International Convention on the Elimination of All Forms of Racial Discrimination, UNGA 2106 (XX) (21 December 1965) Art. 5,6
     
  • International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, UNGA 45/158 (18 December 1990) Art. 10,15,32,40,43,54,64,70
     
  • United Nations Millennium Declaration, A/RES/55/2 (18 September 2008) 
     
  • UNCHR, 'Human Rights and Poverty Reduction:  A Conceptual Framework' (2004)- UNCHR, 'Draft Guidelines: A Human Rights Approach to Poverty Reduction Strategies' (2002)
     
  • UNDP, ‘Poverty Reduction and Human Rights’(2003)
     
  • Thomas Pogge, 'Are We Violating the Human Rights of the World’s Poor?' (2011) 14 Yale Human Rights & Development Law Journal 1
  • Thomas Pogge, Freedom from Poverty as a Human Right: Theory and Politics (2d vol., UNESCO, 2009)
     
  • Irene Hadiprayitno, 'Poverty and International Human Rights Law' (Proceeding of the 2003 International CERES Summer Conference October, 2004)
  • James Gustave Speth, 'Poverty: A denial of human rights' (1998) 52 Journal of International Affairs 277
     
  • Alice Donald and Elizabeth Mottershaw, 'Poverty, inequality and human rights: Do human rights make a difference?' (September 2009) Joseph Rowntree Foundation
     
  • Magdalena Sepúlveda Carmona, ‘Human rights and extreme poverty: Note by the Secretary-General’ (4 August 2011) A/66/265

Millennium Development Goals and the UN Decade for the Eradication of Poverty  

International policies towards the eradication of Poverty 

Illicit financial flows

Normative framework for the international tax system

  • '2005 World Summit Outcome', UNGA A/60/L.1 (15 September 2005)
     
  • Council Resolution (European Commission) on coordination of the Controlled Foreign Corporation (CFC) and thin capitalisation rules within the European Union [2010] 2010/C 156/01
     
  • European Union Code of Conduct Group (Business Taxation), Code of Conduct (Business Taxation) (1999) http://ec.europa.eu/taxation_customs/resources/documents/primarolo_en.pdf
     
  • OECD, 'Forum on Tax Administration of Large Business' (OECD Publishing, July 2009) 
     
  • The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol, OECD and the Council of Europe (1 June 2011)
     
  • United Nations Model Double Taxation Convention between Developed and Developing Countries ST/ESA/PAD/SER.E/21 (2001)
     
  • OECD, 'Model Tax Convention on Income and on Capital: Condensed Version' (8th ed, OECD Publishing, 22 July 2010)
     
  • OECD Global Forum Working Group on Effective Exchange of Information, 'Agreement of Exchange of Information on Tax Matters' (OECD Publishing, April 2002)
     
  • 'USA PATRIOT Act' 115 Stat. 272 (2001)
     
  • 'Fair and Accurate Credit Transactions Act' 117 STAT. 1952 (2003)
     
  • Pasquantino v. US, 125 S.Ct. 1766 (United States Supreme Court, 2005)
     
  • Corporation Tax Act 2010 (UK)
     
  • Communication (European Comission) Promoting Good Governance in Tax Matters [2009] COM/2009/201
     
  • Communication (European Commission)The application of anti-abuse measures in the area of direct taxation – within the EU and in relation to third countries [2007] COM/2007/0785
     
  • European Commission on Taxation and Customs (Council of Economics and Finance Ministers), 'Conclusions in the ECOFIN Meeting' (1 December 1997) 98/C 2/01
     
  • OECD, 'Model Tax Convention on Income and on Capital: Condensed Version' (8th ed, OECD Publishing, 22 July 2010) 
     
  • Sherpa, 'Propositions pour une Regulation Europenne des Activities des Entreprises Transnationales' (Sherpa, March 2009) http://asso-sherpa.org/sherpacontent/docs/programmes/GDH/Hard_law/14_Etude_Sherpa_CCFD_RSE_UE.pdf
     
  • IMF, OECD, UN and World Bank, 'Supporting the Development of More Effective Tax Systems' (A report to the G20 by the IMF, OECD, UN and World Bank; 2011) http://www.imf.org/external/np/g20/pdf/110311.pdf
     
  • UN Committee of Experts on International Cooperation in Tax Matters, 'Practical Manual on Transfer Pricing for Developing Countries' (October 2011)(forthcoming)
     
  • UN Department of Economic and Social Affairs (Division for Public Administration and Development Management), 'Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries' (2003) ST/ESA/PAD/SER.E/37
     
  • UN Committee of Experts on International Cooperation in Tax Matters, 'Note by the Secretariat: Proposed Code of Conduct on Cooperation in Combating International Tax Evasion' (12 October 2009) E/C.18/2009/CRP.2
     
  • Secondary sources (articles, reports, data) - Itai Grinberg 'Beyond FATCA: An Evolutionary Moment for the International Tax System' (January 27, 2012)(Forthcoming) Georgetown Law: The Scholarly Commons http://scholarship.law.georgetown.edu/cgi/viewcontent.cgi?article=1162&context=fwps_papers
  • Jane G. Gravelle, 'Tax Havens: International Tax Avoidance and Evasion' (9 July 2009) Congressional Research Service 7-5700
     
  • ActionAid UK, 'Accounting for Poverty: How International Tax Rules Keep People Poor' (2009) ActionAid UK
    http://www.actionaid.org.uk/doc_lib/accounting_for_poverty.pdf
     
  • Kim Brooks, 'Canada's Evolving Tax Treaty Policy toward Low-Income Countries' (March 3, 2009) in Arthur J. Cockfield (ed), Globilazation and the impact of International Investments (University of Toronto Press) (Forthcoming)
     
  • Hannes Hechler Dominic Morris Gretta Fenner Zinkernagel Lucy Koechlin, Can UNCAC address grand corruption? (U4 and Chr. Michelsen Institute, October 2011) U4 Issue 2011: 2  http://www.u4.no/publications/can-uncac-address-grand-corruption/
     
  • IMF Fiscal Affairs Department 'Revenue Mobilization in Developing Countries' (8 March 2011) IMF http://www.imf.org/external/np/pp/eng/2011/030811.pdf
     
  • Kim Brooks 'Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value' (2008)(Forthcoming)
     
  • Kluwer Law International http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1292370
     
  • Kim Brooks, 'Learning to Live with an Imperfect Tax: A Defence of the Corporate Tax' (2003) 36 University of British Columbia Law Review 621
     
  • Kim Brooks, 'Tax Sparing: A Needed Incentive for Foreign Investment in Low-Income Countries or an Unnecessary Revenue Sacrifice?' (2009) 32 Queen's Law Journal 1
     
  • Kim Brooks, 'Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies' (2007) 5 E-Journal of Tax Research 168
     
  • Maria Gonzalez and Alfred Schipke, 'Bankers on the Beach' (June 2011) IMF 48 Finance and Development 42
     
  • Marie Chêne, Examples of integrity agreements for consultants and advisors (U4, Transparency International and Chr. Michelsen Institute, 13 May 2011) http://www.u4.no/publications/examples-of-integrity-agreements-for-consultants-and-advisors/
     
  • OECD, 'The Global Forum on Transparency and Exchange of Information for Tax Purposes' (OECD, September 2011) www.oecd.org/tax/transparency
     
  • OECD Economics Department, 'Income Inequality and Growth: The Role of Taxes and Transfers' (January 2012) OECD Economics Department Policy Notes, No. 9 http://www.oecd.org/dataoecd/2/13/49417295.pdf
     
  • Randelovic Saša ; Žarkovic-Rakic Jelena ‘Addressing inequality and poverty with tax instruments’  (2011) Vol. LVI Economic Annals No. 190, 7
     
  • Barrie Russell, 'Revenue Administration: Developing a Taxpayer Compliance Program' (2010) IMF
     
  • Patrick Lenain, Robert Hagemann and David Carey, 'Restoring Fiscal Sustainability in the United States' (2010) OECD Economics Department Working Papers, No. 806 http://www.oecd.org/officialdocuments/displaydocumentpdf?cote=eco/wkp(2010)62&doclanguage=en

Extractive industries in SADC Countries and Latin America

The economic impact of tax incentives in India

 Foreign Investment in Burma

Corporate tax evasion as a criminal offence: element of crimes

  • Convention on the Recognition and Enforcement of Foreign Judgments in Civil and Commercial Matters (Hague Convention, 1 February 1971) http://www.hcch.net/index_en.php?act=conventions.text&cid=78
     
  • Celia Wells, 'Corporate Crime: Opening the Eyes of the Sentry' (Legal Studies, 2010)
     
  • Celia Wells, 'Corporate Criminal Liability in England and Wales: Past, Present and Future’, in M.Pieth, R.Ivory (ed), Corporate Criminal Liability (Springer Science and Business Media B.V, 2011)
     
  • Celia Wells, 'Corporate Criminal Liability: Exploring Some Models in Consultation Paper No 195' (Law Commission of England and Wales, Stationery Office, 2010)
     
  • ICJ, Corporate Complicity and Legal Accountability (ICJ, 2008) http://www.icj.org/dwn/database/Volume1-ElecDist.pdf
     
  • Transnational Crime In The Developing World (GFI, 2011)  http://transcrime.gfintegrity.org/

Duty bearers (lawyers, corporations, banks, governments)

Methods of enforcement (judicial- civil and criminal- and quasi-judicial)

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