Race to bottom breaches human rights
Lawyer and analyst at the Indonesian Tax Justice Forum
PREMIUM The UN Committee on Economic, Social and Cultural Rights (ESCR) has released its General Comment No. 24. This recent authoritative interpretation of human rights obligations of the state in the context of business activities is a significant development since the UN Guiding Principles on Business and Human Rights were adopted in 2011. Many issues are addressed in the comment, including trade an...
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