This panel situated the discussion of tax abuse and human rights in its geopolitical context, addressing the differentiated responsibilities of the Global North and South for the causes and consequences of tax abuse, and the relationship between cross-border tax abuse and inter-State inequalities. Experts from the fields of tax and human rights discussed the methodological challenges of assessing the extraterritorial impacts of tax policies and secrecy regimes, some of which were laid bare in recent attempts to conduct “spillover analyses” of laws and regulations in the Global North. How can studies capture the human rights consequences of the policies that enable cross-border tax abuse, including the gendered impacts? Panelists explored options for enforcing global tax rules and holding actors accountable for tax abuses that affect human rights, including the potential role for domestic courts, as well as regional an international human rights bodies. Prof. Attiya Waris’s presentation titled Actors in Cross -Border Tax Crime based on its Impact on Human Rights in Developing and Developed Countries starts at 11.39 – 23.32
https://www.youtube.com/watch?v=H-u74-TPipc