ABSTRACT Who finances government, and how, is foundational to realising human rights for all, without discrimination. This is especially pertinent during the COVID-19 pandemic, which is only exacerbating health and economic disparities. This article reviews what a national human rights-aligned tax policy would look like, and then dissects how the international tax rules currently impede individual States, and particularly low- and middle- income countries, to bring their national tax policies in line with human rights. The authors then discuss how international human rights law, including the UN Guiding Principles on Human Rights Impact Assessments of Economic Reforms, can provide a stronger normative foundation to curb harmful tax competition and help resolve disputes over the right to tax multinational companies. Given the paucity of practical tools to embed human rights norms into the process and substance of reforming international tax policies, the authors then develop a set of assessment questions to help operationalise human rights norms into current efforts to re-write the international tax rules.

中文翻译：

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重新调整国际税收规则：在跨国公司征税的斗争中落实人权

摘要 谁为政府提供资金以及如何为政府提供资金是实现所有人不受歧视的人权的基础。这在 COVID-19 大流行期间尤为重要，这只会加剧健康和经济差距。本文回顾了与人权相一致的国家税收政策会是什么样子，然后剖析目前国际税收规则如何阻碍个别国家，特别是低收入和中等收入国家，使其国家税收政策与人权保持一致。 . 作者随后讨论了国际人权法，包括联合国关于经济改革人权影响评估的指导原则，如何为遏制有害的税收竞争和帮助解决跨国公司征税权纠纷提供更强有力的规范基础。