Universal Declaration of Human Rights (1948): 30 Articles - 30 Documents: Exhibit for the 75th Anniversary

In this study, the Independent Expert sheds light on the widespread phenomena of illegal tax evasion and technically legal, yet abusive tax avoidance by wealthy individuals and transnational corporations, facilitated by global banks and major accounting firms. The study details various strategies, including the transfer of personal wealth into tax havens or shifting corporate profits to jurisdictions with extremely low tax rates, leading to significant losses in tax revenue particularly in developing countries. Tax evasion and tax avoidance deprive governments of resources needed to provide such basic services as decent housing, food and clean water, healthcare and sanitation, and education, as well as social protection for the poor and other vulnerable groups.

The Independent Expert points out how tax abuse further exacerbates extremely high levels of inequality and potentially undermines not only the equal enjoyment of economic, social and cultural rights by all, but also the rule of law and trust in government institutions and democratic processes. Related reports by the Independent Expert on the promotion of a democratic and equitable international order (A/71/286) and by the Special Rapporteur on extreme poverty and human rights (A/HRC/26/28) further expand on this topic.

UN Photo/Evan Schneider, #573763

In times of serious public emergencies, Article 4 of the International Covenant on Civil and Political Rights allows State Parties to exceptionally and temporarily derogate from some of their obligations under the Covenant and impose restrictions on the enjoyment of certain human rights.

The Special Rapporteur on States of Emergency (E/CN.4/Sub.2/1997/19) details the widespread abuse by governments of states of emergency that had led to excessive limitations of human rights, the undermining of the rule of law, and to outright violations of non-derogable rights, including arbitrary arrest and detention, torture, and enforced disappearances.

In response to the Special Rapporteur’s recommendations, the Human Rights Committee adopted General Comment No. 29, which provides a regime of safeguards against the abuse of a State’s emergency powers. It also makes clear that States have additional obligations under international humanitarian and international criminal law and are bound by the fundamental principles of non-discrimination and the right to a fair trial.

The issue of derogation during states of emergency has resurfaced in the context of States using counter-terrorism laws to grant emergency powers, creating de facto states of emergency. State Parties that have promulgated counter-terrorism laws that effectively curtail certain civil and political rights under the Covenant are obliged to formally derogate and comply with all requirements set out in General Comment No. 29.

UN Photo/Martine Perret, #430032