Business and Human Rights in Asia: Duty of the State to Protect edited by James GOMEZ and Robin RAMCHARAN. London, New York and Shanghai: Palgrave Macmillan Singapore, 2021. xxv + 272 pp. Hardcover: €99.99; eBook: €85.59. doi: 10.1007/978-981-15-7273-9

Author(s):  
Jernej Letnar ČERNIČ
Author(s):  
Matti Kohonen ◽  
Radhika Sarin ◽  
Troels Boerrild ◽  
Ewan Livingston

This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of extraterritorial impacts and obligations of states and corporations; and the risks of corporate personhood. These principles are all highly relevant to corporations’ human rights due diligence and risk assessment of their tax policies. Applying a business and human rights perspective to international tax law can clarify responsibilities of companies toward their other stakeholders as well as their relationship with subsidiaries and business partners in terms of responsible tax conduct. The chapter then explores two dimensions of the human rights impacts of tax-related corporate decisions: impacts mediated by the state and impacts not mediated by the state.


2020 ◽  
Vol 5 (2) ◽  
pp. 179-199 ◽  
Author(s):  
Beate SJÅFJELL

AbstractThis article discusses three questions. First, what drives business to ignore human rights, or even worse, consciously undermine the achievement of human rights? Second, given the state of affairs of business and human rights, why is there not a quick regulatory fix to the problems that we see? Third, in light of the failure of business and of regulation so far, what can be done? The article posits that reform of company law is key to ensuring business respect for human rights, as an intrinsic element of the transition to sustainability. The article outlines how company law can facilitate sustainable business. It concludes with some reflections on the drivers for change that make it possible to envisage that the necessary reform of company law will be enacted.


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