ESR 9 Mobilising international law for cross-border tax justice
Early Stage Researcher: Luiza Leite de Queiroz
Research Directors: Prof. Dr. Galina Cornelisse (Kooijmans Institute for Law and Governance, Vrije Universiteit Amsterdam , Netherlands; Prof. Dr. Markus Kaltenborn, (Institute of Development Research and Development Policy, Ruhr University Bochum, Germany)
This project investigates the way in which international law shapes the relationship between states’ human rights obligations with regard to achieving the SDG’s and their tax policies. Its aim is to understand how international law does not only constrain state action in order to protect the human rights of individuals, but is simultaneously implicated in maintaining a system that undermines the effective and progressive realisation of these rights. The project contributes to a better understanding of the way in which extra-territorial obligations of developed states to respect, protect and fulfil socio-economic rights of persons living in developing states can be operationalised in order to end poverty, promote inclusive and sustainable economic growth, and reduce inequality within and amongst countries.
Systematic review of literature and case law by international judicial bodies on extraterritorial obligations of states in the area of social and economic rights and on the application of these obligations to tax policies. Doctrinal analysis of the way in which international law facilitates cross-border tax evasion by private parties using the domestic legal systems of a plurality of jurisdictions. Formulation of effective litigation strategies before domestic courts of European states to achieve legal accountability for tax evasion in developing countries.
The project involves a strong collaboration between VU Amsterdam and the Institute of Development Research and Development Policy at RUB and therefore includes mandatory research stays of the ESR in Bochum for six months in total.
Further secondments are planned at the Centre for Research on Multinational Corporations, SOMO (3 months) and as field research period (3 months) supervised by Moi University (Kenya).