Taxation and Human Rights: Human Rights and the General Principles of Customs Taxation

Authors

  • Alejandro Celi de la Mota

Keywords:

Human Rights; International Trade; Treaties; Customs, Taxes.

Abstract

This paper aims to explain simply, accurately and succinctly the main guidelines that emerge from international law, that is, from the GATT 1994 (General Agreement on Tariffs and Trade), WTO / OMC (World Trade Organization), OECD (Organization for Economic Cooperation and Development), among others, and particularly associated with the different legal instruments related to Human Rights.

This presentation assumes that in order to establish a broad and inclusive conception of Human Rights, it is necessary to carry out a study of the various instruments mentioned above and the relevance that they acquire in an increasingly globalized world, which is facing a crisis that causes behaviors that violate the principles contained in international affairs.

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Published

2023-06-09

Issue

Vol. 1 (2011)

Section

Research Articles

License

This journal and its works are published under the Creative Commons Atribución-NoComercial-CompartirIgual 4.0, which allows users to download, share, copy, and redistribute the material in any medium or format, provided that appropriate credit is given and a link to the license is included. It also permits users to remix, transform, and build upon the material, provided that any resulting work is distributed under the same license as the original. It does not authorize the use of the content for commercial purposes.

This license does not transfer moral rights, which remain with the author in accordance with copyright law.

How to Cite

de la Mota, A. C. (2023). Taxation and Human Rights: Human Rights and the General Principles of Customs Taxation. Revista Internacional De Derechos Humanos, 1, 157-177. https://ojs.austral.edu.ar/ridh/article/view/1094