OXFAM: Irish Corporate tax policy to be assessed as a human rights issue

Description

In October 2020, the UN Committee on the Rights of the Child announced that, for the first time ever, the negative consequences of Irish tax policy will be examined under the framework of another key international human rights treaty: the UN Convention on the Rights of the Child (CRC). As a party to this Convention, Ireland is obliged to avoid policies that foreseeably undermine the realisation of children’s rights, at home or abroad, and its progress is reviewed at UN level every five years. But as the evidence presented to the Committee demonstrates, it is currently failing to meet these obligations due to its facilitation of harmful tax avoidance.