Advocacy
The Global Legal Action Network, Action Aid, Christian Aid, Oxfam and the Integrated Social Development Centre (Ghana) used the GRADE tool to advocate for a review of Irish tax policies.
Submission
This coalition made a submission entitled Ireland’s Responsibility for the Impacts of Cross Border Tax Abuse on the Realisation of Children’s Economic, Social and Cultural Rights.
GRADE feedback
Members of the organisations making the submissions reported
“When we spoke to some of the Committee members in advance they were interested in hearing mostly about evidence of impacts of Ireland’s tax policies so being able to refer to your research was critical”
UNCRC request
These interventions resulted in the UNCRC requesting Ireland to review its tax policies to ensure they do not negatively impact children’s rights overseas.
The United Nations Committee on the Rights of the Child have requested Ireland to: “Ensure that tax policies do not contribute to tax abuse by companies operating in other countries, leading to a negative impact on the availability of resources for the realization of children’s rights in those countries.”
In the Press
The submission and concluding observations resulted in several reports in national press
IHREC concerns
The Irish Human Rights and Equality Commission raised concerns that their government’s tax policies facilitate tax avoidance and profit shifting from low-income countries, using GRADE evidence in their submission to the Committee on Economic, Social and Cultural Rights
The Tax Justice Network and the GRADE team also used GRADE analysis in their submission
Policy statement published
In response to concerns about the crossborder impact of Irelands tax treaties, a public consultation was held and Ireland’s Tax Treaty Policy Statement was published in June 2022
The policy statement states:
A specific policy approach for least developed countries.
Ireland’s tax treaty policy with least developed countries will adhere to a series core principles which include a policy rule to not approach a least developed country. Where Ireland is approached an analysis will be carried out to ensure that any treaty will be economically beneficial for both treaty partners, and be cognisant of the specific needs of partner countries.