nam 22 uu 4500 10.17176/20160427-123930 DE-Verfassungsblog cr||||| 160427s2016||||xx#|||||o|||| ||| 0|eng|| 10.17176/20160427-123930 doi eng 342 23 Cohen, Stephen B. Author aut Tax Evasion and Human Rights Cohen, Stephen B. Verfassungsblog 2016-04-27 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The United Nations Covenant should be interpreted to prohibit state mandated bank secrecy, which facilitates tax evasion by wealthy residents of the developing world. In other words, bank secrecy laws of Lichtenstein, Panama, and Switzerland, for example, violate internationally recognized human rights. funded by the government CC BY-NC-ND 4.0 Human Rights tax evasion tax havens Max Steinbeis Verfassungsblog gGmbH Verfassungsblog 2366-7044 https://staging.verfassungsblog.de/tax-evasion-and-human-rights/ raw object