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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 24 November 2020

United States’ Responsibility to Promote Financial Transparency

United States’ Responsibility to Promote Financial Transparency

(p.323) Chapter 14 United States’ Responsibility to Promote Financial Transparency
Tax, Inequality, and Human Rights

Tracy A. Kaye

Oxford University Press

This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection of beneficial ownership information for any legal entities formed in the United States. Indeed, the UN Guiding Principles on Business and Human Rights and other international human rights obligations require the United States to increase disclosure of information regarding companies’ beneficial ownership, as a means of combating tax avoidance and evasion. The chapter then highlights the human rights imperatives for the United States to use exchange of information laws to regulate taxpayer conduct. It encourages advocates in the human rights community who are pushing for increased tax transparency to train their sights on the United States as one of the largest and most persistent tax haven jurisdictions hiding in plain view.

Keywords:   United States, financial transparency, beneficial ownership information, human rights, tax avoidance, tax evasion, information laws, corporate conduct, tax transparency, tax haven

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