A United Nations Human Rights Committee has announced its decision to investigate Ireland’s
tax policy to determine its impact on children in developing countries.
The UN Committee on the Rights of the Child will assess whether Ireland’s tax policy
undermines the ability of developing countries to raise revenue that could be spent on vital
public services, including education and health care, which are both key human rights
obligations.
The Committee is responsible for overseeing countries’ compliance with the UN Convention
on the Rights of the Child. As a signatory to the Convention, Ireland is legally obliged to avoid
adopting policies that undermine the human rights of children, whether at home or abroad,
and its compliance is reviewed by the Committee every five years.
While Ireland’s international tax strategy has been the subject of much international criticism,
this is the first time that Ireland has been asked by the UN to defend the impact of its tax
policy on human rights abroad.