Guiding principles on business and human rights 2011 pdf tax

Guiding principles on human rights impact assessment of. Applying the guiding principles on business and human. Human rights council will vote on the guiding principles at its june 2011 session. New guiding principles on business and human rights. The united nations guiding principles on business and human rights are an. Guiding principles had been developed by the then special representative. Ten lessons learned since we published the original version of this briefing in august 2011, we have. Implementing the united nations protect, respect and remedy framework summary this is the final report of the special representative. The human rights council endorsed the guiding principles in its resolution 174 of 16 june 2011. United nations guiding principles on business and human rights. Guiding principles on business and human rights ohchr.

Guiding principles on business and human rights an ioe employers guide 3 this is a considerable list, but as a first step all of them should be looked at and assessed against the. The working group on business and human rights and other mechanisms. In cambodia, investment by national and international businesses is a key driver of the nations development, and the impacts on local communities need not be adverse. Guiding principles seek to provide an authoritative global standard for preventing and addressing the risk of adverse human rights impacts linked to business activity.

Guiding principles on human rights assessments of conomic reforms 6 principles 5 to 10 applicable human rights standards principle 5 6 states and their creditors must be guided by all applicable human rights law relating to civil, cultural, economic, political and social rights. Nations human rights council of a set of guiding principles on business and human rights in june 2011. In june 2011, the human rights council, the main united nations intergovernmental body responsible for the promotion and protection of human rights, endorsed the guiding principles on business and human rightsthe. Human rights council ahrc1731, which also includes an introduction to the guiding principles and an overview of the process that led to their development. Business practices that avoid taxation may breach their responsibility to. Taxation is a key tool when tackling inequality and for generating the. In december 2011, ihrb and shift were selected by the european. Bsr applying the guiding principles on business and human rights to the ict industry 4 version 2.

Special representative for business and human rights, professor john ruggie, released an advance copy of his guiding principles on business and human rights guiding principles in march. It summarizes his work from 2005 to 2011, and presents the guiding principles on business and human rights. Implementing the united nations protect, respect and remedy framework. Info steuergerechtigkeit lawyers for better business.