Right to adequate food |
UDHR
Universal Declaration of human rights |
25.1
Everyone has the right to a standard of living adequate for the health and well-being of himself and his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
ICESCR
International Covenant of Economic Social and Cultural rights |
11
1. The States Parties to the present Covenant recognize the right of everyone to an adequate standard of living for himself and his family, including adequate food, clothing and housing, and to the continuous improvement of living conditions. The States Parties will take appropriate steps to ensure the realization of this right, recognizing to this effect the essential importance of international co-operation based on free consent.
2. The States Parties to the present Covenant, recognizing the fundamental right of everyone to be free from hunger, shall take, individually and through international co-operation, the measures, including specific programmes, which are needed:
(a) To improve methods of production, conservation and distribution of food by making full use of technical and scientific knowledge, by disseminating knowledge of the principles of nutrition and by developing or reforming agrarian systems in such a way as to achieve the most efficient development and utilization of natural resources;
(b) Taking into account the problems of both food-importing and food-exporting countries, to ensure an equitable distribution of world food supplies in relation to need.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
ICRPD
International Convention on the Rights of Persons with Disabilities |
28.1
States Parties recognize the right of persons with disabilities to an adequate standard of living for themselves and their families, including adequate food, clothing and housing, and to the continuous improvement of living conditions, and shall take appropriate steps to safeguard and promote the realization of this right without discrimination on the basis of disability.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
15.1
Peasants and other people working in rural areas have the right to adequate food and the fundamental right to be free from hunger. This includes the right to produce food and the right to adequate nutrition, which guarantee the possibility of enjoying the highest degree of physical, emotional and intellectual development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XV
States Parties shall ensure that women have the right to nutritious and adequate food. In this regard, they shall take appropriate measures to:
a) Provide women with access to clean drinking water, sources of domestic fuel, land, and the means of producing nutritious food;
b) Establish adequate systems of supply and storage to ensure food security.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
ACRWC
African Charter on the Rights and Welfare of the Child |
20,2
State Parties to the present Charter shall in accordance with their means and national conditions take all appropriate measures:
(a) to assist parents and other persons responsible for the child and in case of need, provide material assistance and support programmes particularly with regard to nutrition, health, education, clothing and housing;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate food |
ADHR
ASEAN Declaration on Human Rights |
28.a
Every person has the right to an adequate standard of living for himself or herself and his or her family including:
a. The right to adequate and affordable food, freedom from hunger and access to safe and nutritious food;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
UDHR
Universal Declaration of human rights |
25.1
Everyone has the right to a standard of living adequate for the health and well-being of himself and his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ICESCR
International Covenant of Economic Social and Cultural rights |
11.1
The States Parties to the present Covenant recognize the right of everyone to an adequate standard of living for himself and his family, including adequate food, clothing and housing, and to the continuous improvement of living conditions. The States Parties will take appropriate steps to ensure the realization of this right, recognizing to this effect the essential importance of international cooperation based on free consent
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.e.iii
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights: [..] (e) Economic, social and cultural rights, in particular: [..] (iii) The right to housing
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
12.2.h
States Parties shall undertake all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right … (h) to enjoy adequate living conditions, particularly in relation to housing, sanitation, electricity and water supply, transport and communications
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ICRPD
International Convention on the Rights of Persons with Disabilities |
28.1
States Parties recognize the right of persons with disabilities to an adequate standard of living for themselves and their families, including adequate food, clothing and housing, and to the continuous improvement of living conditions, and shall take appropriate steps to safeguard and promote the realization of this right without discrimination on the basis of disability.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
43.1.d
Migrant workers shall enjoy equality of treatment with nationals of the State of employment in relation to … (d) Access to housing, including social housing schemes, and protection against exploitation in respect of rents. NB: As spelt out in article 36 of the ICRMW, this right applies to migrant workers and members of their families who are documented or in a regular situation in the State of employment
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
24
1. Peasants and other people working in rural areas have the right to adequate housing. They have the right to sustain a secure home and community in which to live in peace and dignity, and the right to non-discrimination in this context. 2. Peasants and other people working in rural areas have the right to be protected against forced eviction from their home, harassment and other threats. 3. States shall not, arbitrarily or unlawfully, either temporarily or permanently, remove peasants or other people working in rural areas against their will from the homes or
land that they occupy without providing or affording access to appropriate forms of legal or other protection. When eviction is unavoidable, the State must provide or ensure fair and just compensation for any material or other losses.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
10
Indigenous peoples shall not be forcibly removed from their lands or territories. No relocation shall take place without the free, prior and informed consent of the indigenous peoples concerned and after agreement on just and fair
compensation and, where possible, with the option of return.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
21.1
Indigenous peoples have the right, without discrimination, to the improvement of their economic and social conditions, including, inter alia, in the areas of education, employment, vocational training and retraining, housing, sanitation, health and social security.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
23
Indigenous peoples have the right to determine and develop priorities and strategies for exercising their right to development. In particular, indigenous peoples have the right to be actively involved in developing and determining health, housing and other economic and social programmes affecting them and, as far as possible, to administer such programmes through their own institutions.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
16
1. Subject to the following paragraphs of this Article, the peoples concerned shall not be removed from the lands which they occupy.
2. Where the relocation of these peoples is considered necessary as an exceptional measure, such relocation shall take place only with their free and informed consent. Where their consent cannot be obtained, such relocation shall take place only following appropriate procedures established by national laws and regulations, including public inquiries where appropriate, which provide the opportunity for effective representation of the peoples concerned.
3. Whenever possible, these peoples shall have the right to return to their traditional lands, as soon as the grounds for relocation cease to exist.
4. When such return is not possible, as determined by agreement or, in the absence of such agreement, through appropriate procedures, these peoples shall be provided in all possible cases with lands of quality and legal status at least equal to that of the lands previously occupied by them, suitable to provide for their present needs and future development. Where the peoples concerned express a preference for compensation in money or in kind, they shall be so compensated under appropriate guarantees.
5. Persons thus relocated shall be fully compensated for any resulting loss or injury.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ESC
European Social Charter (revised) |
Part I, Article 31
Everyone has the right to housing.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ESC
European Social Charter (revised) |
Part II, Article 31
With a view to ensuring the effective exercise of the right to housing, the Parties undertake to take measures designed:
1. to promote access to housing of an adequate standard;
2. to prevent and reduce homelessness with a view to its gradual elimination;
3. to make the price of housing accessible to those without adequate resources.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XVI
Women shall have the right to equal access to housing and to acceptable living conditions in a healthy environment. To ensure this right, States Parties shall grant to women, whatever their marital status, access to adequate housing.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ACRWC
African Charter on the Rights and Welfare of the Child |
20,2
State Parties to the present Charter shall in accordance with their means and national conditions take all appropriate measures:
(a) to assist parents and other persons responsible for the child and in case of need, provide material assistance and support programmes particularly with regard to nutrition, health, education, clothing and housing;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
III.1
To achieve the objectives of this Convention, the states parties undertake:
1. To adopt the legislative, social, educational, labor-related, or any other measures needed to eliminate discrimination against persons with disabilities and to promote their full integration into society, including, but not limited to:
a) Measures to eliminate discrimination gradually and to promote integration by government authorities and/or private entities in providing or making available goods, services, facilities, programs, and activities such as employment, transportation, communications, housing, recreation, education, sports, law enforcement and administration of justice, and political and administrative activities;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to adequate housing |
ADHR
ASEAN Declaration on Human Rights |
28.c
Every person has the right to an adequate standard of living for himself or herself and his or her family including:
c. The right to adequate and affordable housing;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
UDHR
Universal Declaration of human rights |
19
Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
UDHR
Universal Declaration of human rights |
19
Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UDHR
Universal Declaration of human rights |
19
Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UDHR
Universal Declaration of human rights |
19
Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICCPR
International Covenant on Civil and Political Rights |
19.2
Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
ICCPR
International Covenant on Civil and Political Rights |
19.2
Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICCPR
International Covenant on Civil and Political Rights |
19.2
Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICCPR
International Covenant on Civil and Political Rights |
19.2
Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICRPD
International Convention on the Rights of Persons with Disabilities |
21
States Parties shall take all appropriate measures to ensure that persons with disabilities can exercise the right to freedom of expression and opinion, including the freedom to seek, receive and impart information and ideas on an equal basis with others and through all forms of communication of their choice, as defined in article 2 of the present Convention, including by:
(a) Providing information intended for the general public to persons with disabilities in accessible formats and technologies appropriate to different kinds of disabilities in a timely manner and without additional cost;
(b) Accepting and facilitating the use of sign languages, Braille, augmentative and alternative communication, and all other accessible means, modes and formats of communication of their choice by persons with disabilities in official interactions;
(c) Urging private entities that provide services to the general public, including through the Internet, to provide information and services in accessible and usable formats for persons with disabilities;
(d) Encouraging the mass media, including providers of information through the Internet, to make their services accessible to persons with disabilities;
(e) Recognizing and promoting the use of sign languages.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
ICRPD
International Convention on the Rights of Persons with Disabilities |
21
States Parties shall take all appropriate measures to ensure that persons with disabilities can exercise the right to freedom of expression and opinion, including the freedom to seek, receive and impart information and ideas on an equal basis with others and through all forms of communication of their choice, as defined in article 2 of the present Convention, including by:
(a) Providing information intended for the general public to persons with disabilities in accessible formats and technologies appropriate to different kinds of disabilities in a timely manner and without additional cost;
(b) Accepting and facilitating the use of sign languages, Braille, augmentative and alternative communication, and all other accessible means, modes and formats of communication of their choice by persons with disabilities in official interactions;
(c) Urging private entities that provide services to the general public, including through the Internet, to provide information and services in accessible and usable formats for persons with disabilities;
(d) Encouraging the mass media, including providers of information through the Internet, to make their services accessible to persons with disabilities;
(e) Recognizing and promoting the use of sign languages.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICRPD
International Convention on the Rights of Persons with Disabilities |
21
States Parties shall take all appropriate measures to ensure that persons with disabilities can exercise the right to freedom of expression and opinion, including the freedom to seek, receive and impart information and ideas on an equal basis with others and through all forms of communication of their choice, as defined in article 2 of the present Convention, including by:
(a) Providing information intended for the general public to persons with disabilities in accessible formats and technologies appropriate to different kinds of disabilities in a timely manner and without additional cost;
(b) Accepting and facilitating the use of sign languages, Braille, augmentative and alternative communication, and all other accessible means, modes and formats of communication of their choice by persons with disabilities in official interactions;
(c) Urging private entities that provide services to the general public, including through the Internet, to provide information and services in accessible and usable formats for persons with disabilities;
(d) Encouraging the mass media, including providers of information through the Internet, to make their services accessible to persons with disabilities;
(e) Recognizing and promoting the use of sign languages.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ICRPD
International Convention on the Rights of Persons with Disabilities |
21
States Parties shall take all appropriate measures to ensure that persons with disabilities can exercise the right to freedom of expression and opinion, including the freedom to seek, receive and impart information and ideas on an equal basis with others and through all forms of communication of their choice, as defined in article 2 of the present Convention, including by:
(a) Providing information intended for the general public to persons with disabilities in accessible formats and technologies appropriate to different kinds of disabilities in a timely manner and without additional cost;
(b) Accepting and facilitating the use of sign languages, Braille, augmentative and alternative communication, and all other accessible means, modes and formats of communication of their choice by persons with disabilities in official interactions;
(c) Urging private entities that provide services to the general public, including through the Internet, to provide information and services in accessible and usable formats for persons with disabilities;
(d) Encouraging the mass media, including providers of information through the Internet, to make their services accessible to persons with disabilities;
(e) Recognizing and promoting the use of sign languages.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
11.1 & 11.2
1. Peasants and other people working in rural areas have the right to seek, receive, develop and impart information, including information about factors that may affect the production, processing, marketing and distribution of their products.
2. States shall take appropriate measures to ensure that peasants and other people working in rural areas have access to relevant, transparent, timely and adequate information in a language and form and through means adequate to their cultural methods so as to promote their empowerment and to ensure their effective participation in decision-making in matters that may affect their lives, land and livelihoods.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
11.1 & 11.2
1. Peasants and other people working in rural areas have the right to seek, receive, develop and impart information, including information about factors that may affect the production, processing, marketing and distribution of their products.
2. States shall take appropriate measures to ensure that peasants and other people working in rural areas have access to relevant, transparent, timely and adequate information in a language and form and through means adequate to their cultural methods so as to promote their empowerment and to ensure their effective participation in decision-making in matters that may affect their lives, land and livelihoods.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
11.1 & 11.2
1. Peasants and other people working in rural areas have the right to seek, receive, develop and impart information, including information about factors that may affect the production, processing, marketing and distribution of their products.
2. States shall take appropriate measures to ensure that peasants and other people working in rural areas have access to relevant, transparent, timely and adequate information in a language and form and through means adequate to their cultural methods so as to promote their empowerment and to ensure their effective participation in decision-making in matters that may affect their lives, land and livelihoods.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
11.1 & 11.2
1. Peasants and other people working in rural areas have the right to seek, receive, develop and impart information, including information about factors that may affect the production, processing, marketing and distribution of their products.
2. States shall take appropriate measures to ensure that peasants and other people working in rural areas have access to relevant, transparent, timely and adequate information in a language and form and through means adequate to their cultural methods so as to promote their empowerment and to ensure their effective participation in decision-making in matters that may affect their lives, land and livelihoods.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
10
1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This Article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises.
2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
10
1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This Article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises.
2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
10
1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This Article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises.
2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
10
1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This Article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises.
2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
9
1. The Parties undertake to recognise that the right to freedom of expression of every person belonging to a national minority includes freedom to hold opinions and to receive and impart information and ideas in the minority language, without interference by public authorities and regardless of frontiers. The Parties shall ensure, within the framework of their legal systems, that persons belonging to a national minority are not discriminated against in their access to the media.
2. Paragraph 1 shall not prevent Parties from requiring the licensing, without discrimination and based on objective criteria, of sound radio and television broadcasting, or cinema enterprises.
3. The Parties shall not hinder the creation and the use of printed media by persons belonging to national minorities. In the legal framework of sound radio and television broadcasting, they shall ensure, as far as possible, and taking into account the provisions of paragraph 1, that persons belonging to national minorities are granted the possibility of creating and using their own media.
4. In the framework of their legal systems, the Parties shall adopt adequate measures in order to facilitate access to the media for persons belonging to national minorities and in order to promote tolerance and permit cultural pluralism.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
9
1. The Parties undertake to recognise that the right to freedom of expression of every person belonging to a national minority includes freedom to hold opinions and to receive and impart information and ideas in the minority language, without interference by public authorities and regardless of frontiers. The Parties shall ensure, within the framework of their legal systems, that persons belonging to a national minority are not discriminated against in their access to the media.
2. Paragraph 1 shall not prevent Parties from requiring the licensing, without discrimination and based on objective criteria, of sound radio and television broadcasting, or cinema enterprises.
3. The Parties shall not hinder the creation and the use of printed media by persons belonging to national minorities. In the legal framework of sound radio and television broadcasting, they shall ensure, as far as possible, and taking into account the provisions of paragraph 1, that persons belonging to national minorities are granted the possibility of creating and using their own media.
4. In the framework of their legal systems, the Parties shall adopt adequate measures in order to facilitate access to the media for persons belonging to national minorities and in order to promote tolerance and permit cultural pluralism.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
9
1. The Parties undertake to recognise that the right to freedom of expression of every person belonging to a national minority includes freedom to hold opinions and to receive and impart information and ideas in the minority language, without interference by public authorities and regardless of frontiers. The Parties shall ensure, within the framework of their legal systems, that persons belonging to a national minority are not discriminated against in their access to the media.
2. Paragraph 1 shall not prevent Parties from requiring the licensing, without discrimination and based on objective criteria, of sound radio and television broadcasting, or cinema enterprises.
3. The Parties shall not hinder the creation and the use of printed media by persons belonging to national minorities. In the legal framework of sound radio and television broadcasting, they shall ensure, as far as possible, and taking into account the provisions of paragraph 1, that persons belonging to national minorities are granted the possibility of creating and using their own media.
4. In the framework of their legal systems, the Parties shall adopt adequate measures in order to facilitate access to the media for persons belonging to national minorities and in order to promote tolerance and permit cultural pluralism.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
9
1. The Parties undertake to recognise that the right to freedom of expression of every person belonging to a national minority includes freedom to hold opinions and to receive and impart information and ideas in the minority language, without interference by public authorities and regardless of frontiers. The Parties shall ensure, within the framework of their legal systems, that persons belonging to a national minority are not discriminated against in their access to the media.
2. Paragraph 1 shall not prevent Parties from requiring the licensing, without discrimination and based on objective criteria, of sound radio and television broadcasting, or cinema enterprises.
3. The Parties shall not hinder the creation and the use of printed media by persons belonging to national minorities. In the legal framework of sound radio and television broadcasting, they shall ensure, as far as possible, and taking into account the provisions of paragraph 1, that persons belonging to national minorities are granted the possibility of creating and using their own media.
4. In the framework of their legal systems, the Parties shall adopt adequate measures in order to facilitate access to the media for persons belonging to national minorities and in order to promote tolerance and permit cultural pluralism.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
11.2 & 3
2. The Parties undertake to recognise that every person belonging to a national minority has the right to display in his or her minority language signs, inscriptions and other information of a private nature visible to the public.
3. In areas traditionally inhabited by substantial numbers of persons belonging to a national minority, the Parties shall endeavour, in the framework of their legal system, including, where appropriate, agreements with other States, and taking into account their specific conditions, to display traditional local names, street names and other topographical indications intended for the public also in the minority language when there is a sufficient demand for such indications.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
11.2 & 3
2. The Parties undertake to recognise that every person belonging to a national minority has the right to display in his or her minority language signs, inscriptions and other information of a private nature visible to the public.
3. In areas traditionally inhabited by substantial numbers of persons belonging to a national minority, the Parties shall endeavour, in the framework of their legal system, including, where appropriate, agreements with other States, and taking into account their specific conditions, to display traditional local names, street names and other topographical indications intended for the public also in the minority language when there is a sufficient demand for such indications.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
11.2 & 3
2. The Parties undertake to recognise that every person belonging to a national minority has the right to display in his or her minority language signs, inscriptions and other information of a private nature visible to the public.
3. In areas traditionally inhabited by substantial numbers of persons belonging to a national minority, the Parties shall endeavour, in the framework of their legal system, including, where appropriate, agreements with other States, and taking into account their specific conditions, to display traditional local names, street names and other topographical indications intended for the public also in the minority language when there is a sufficient demand for such indications.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
11.2 & 3
2. The Parties undertake to recognise that every person belonging to a national minority has the right to display in his or her minority language signs, inscriptions and other information of a private nature visible to the public.
3. In areas traditionally inhabited by substantial numbers of persons belonging to a national minority, the Parties shall endeavour, in the framework of their legal system, including, where appropriate, agreements with other States, and taking into account their specific conditions, to display traditional local names, street names and other topographical indications intended for the public also in the minority language when there is a sufficient demand for such indications.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
1
In order to contribute to the protection of the right of every person of present and future generations to live in an environment adequate to his or her health and well-being, each Party shall guarantee the rights of access to information, public participation in decision-making, and access to justice in environmental matters in accordance with the provisions of this Convention.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
1
In order to contribute to the protection of the right of every person of present and future generations to live in an environment adequate to his or her health and well-being, each Party shall guarantee the rights of access to information, public participation in decision-making, and access to justice in environmental matters in accordance with the provisions of this Convention.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
1
In order to contribute to the protection of the right of every person of present and future generations to live in an environment adequate to his or her health and well-being, each Party shall guarantee the rights of access to information, public participation in decision-making, and access to justice in environmental matters in accordance with the provisions of this Convention.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
1
In order to contribute to the protection of the right of every person of present and future generations to live in an environment adequate to his or her health and well-being, each Party shall guarantee the rights of access to information, public participation in decision-making, and access to justice in environmental matters in accordance with the provisions of this Convention.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
2,3
For the purposes of this Convention,
3. “Environmental information” means any information in written, visual, aural, electronic or any other material form on:
(a) The state of elements of the environment, such as air and atmosphere, water, soil, land, landscape and natural sites, biological diversity and its components, including genetically modified organisms, and the interaction among these elements;
(b) Factors, such as substances, energy, noise and radiation, and activities or measures, including administrative measures, environmental agreements, policies, legislation, plans and programmes, affecting or likely to affect the elements of the environment within the scope of subparagraph (a)
above, and cost-benefit and other economic analyses and assumptions used in environmental decision-making;
(c) The state of human health and safety, conditions of human life, cultural sites and built structures, inasmuch as they are or may be affected by the state of the elements of the environment or, through these elements, by the factors, activities or measures referred to in subparagraph (b) above;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
2,3
For the purposes of this Convention,
3. “Environmental information” means any information in written, visual, aural, electronic or any other material form on:
(a) The state of elements of the environment, such as air and atmosphere, water, soil, land, landscape and natural sites, biological diversity and its components, including genetically modified organisms, and the interaction among these elements;
(b) Factors, such as substances, energy, noise and radiation, and activities or measures, including administrative measures, environmental agreements, policies, legislation, plans and programmes, affecting or likely to affect the elements of the environment within the scope of subparagraph (a)
above, and cost-benefit and other economic analyses and assumptions used in environmental decision-making;
(c) The state of human health and safety, conditions of human life, cultural sites and built structures, inasmuch as they are or may be affected by the state of the elements of the environment or, through these elements, by the factors, activities or measures referred to in subparagraph (b) above;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
2,3
For the purposes of this Convention,
3. “Environmental information” means any information in written, visual, aural, electronic or any other material form on:
(a) The state of elements of the environment, such as air and atmosphere, water, soil, land, landscape and natural sites, biological diversity and its components, including genetically modified organisms, and the interaction among these elements;
(b) Factors, such as substances, energy, noise and radiation, and activities or measures, including administrative measures, environmental agreements, policies, legislation, plans and programmes, affecting or likely to affect the elements of the environment within the scope of subparagraph (a)
above, and cost-benefit and other economic analyses and assumptions used in environmental decision-making;
(c) The state of human health and safety, conditions of human life, cultural sites and built structures, inasmuch as they are or may be affected by the state of the elements of the environment or, through these elements, by the factors, activities or measures referred to in subparagraph (b) above;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
2,3
For the purposes of this Convention,
3. “Environmental information” means any information in written, visual, aural, electronic or any other material form on:
(a) The state of elements of the environment, such as air and atmosphere, water, soil, land, landscape and natural sites, biological diversity and its components, including genetically modified organisms, and the interaction among these elements;
(b) Factors, such as substances, energy, noise and radiation, and activities or measures, including administrative measures, environmental agreements, policies, legislation, plans and programmes, affecting or likely to affect the elements of the environment within the scope of subparagraph (a)
above, and cost-benefit and other economic analyses and assumptions used in environmental decision-making;
(c) The state of human health and safety, conditions of human life, cultural sites and built structures, inasmuch as they are or may be affected by the state of the elements of the environment or, through these elements, by the factors, activities or measures referred to in subparagraph (b) above;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
3
1. Each Party shall take the necessary legislative, regulatory and other measures, including measures to achieve compatibility between the provisions implementing the information, public participation and access-to-justice provisions in this Convention, as well as proper enforcement measures, to establish and maintain a clear, transparent and consistent framework to implement the provisions of this Convention.
2. Each Party shall endeavour to ensure that officials and authorities assist and provide guidance to the public in seeking access to information, in facilitating participation in decision-making and in seeking access to justice in environmental matters.
3. Each Party shall promote environmental education and environmental awareness among the public, especially on how to obtain access to information, to participate in decision-making and to obtain access to justice in environmental matters.
4. Each Party shall provide for appropriate recognition of and support to associations, organizations or groups promoting environmental protection and ensure that its national legal system is consistent with this obligation.
5. The provisions of this Convention shall not affect the right of a Party to maintain or introduce measures providing for broader access to information, more extensive public participation in decision-making and wider access to justice in environmental matters than required by this Convention.
6. This Convention shall not require any derogation from existing rights of access to information, public participation in decision-making and access to justice in environmental matters.
7. Each Party shall promote the application of the principles of this Convention in international environmental decision-making processes and within the framework of international organizations in matters relating to the environment.
8. Each Party shall ensure that persons exercising their rights in conformity with the provisions of this Convention shall not be penalized, persecuted or harassed in any way for their involvement. This provision shall not affect the powers of national courts to award reasonable costs in judicial proceedings.
9. Within the scope of the relevant provisions of this Convention, the public shall have access to information, have the possibility to participate in decision-making and have access to justice in environmental matters without discrimination as to citizenship, nationality or domicile and, in the case of a legal person, without discrimination as to where it has its registered seat or an effective centre of its activities.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
3
1. Each Party shall take the necessary legislative, regulatory and other measures, including measures to achieve compatibility between the provisions implementing the information, public participation and access-to-justice provisions in this Convention, as well as proper enforcement measures, to establish and maintain a clear, transparent and consistent framework to implement the provisions of this Convention.
2. Each Party shall endeavour to ensure that officials and authorities assist and provide guidance to the public in seeking access to information, in facilitating participation in decision-making and in seeking access to justice in environmental matters.
3. Each Party shall promote environmental education and environmental awareness among the public, especially on how to obtain access to information, to participate in decision-making and to obtain access to justice in environmental matters.
4. Each Party shall provide for appropriate recognition of and support to associations, organizations or groups promoting environmental protection and ensure that its national legal system is consistent with this obligation.
5. The provisions of this Convention shall not affect the right of a Party to maintain or introduce measures providing for broader access to information, more extensive public participation in decision-making and wider access to justice in environmental matters than required by this Convention.
6. This Convention shall not require any derogation from existing rights of access to information, public participation in decision-making and access to justice in environmental matters.
7. Each Party shall promote the application of the principles of this Convention in international environmental decision-making processes and within the framework of international organizations in matters relating to the environment.
8. Each Party shall ensure that persons exercising their rights in conformity with the provisions of this Convention shall not be penalized, persecuted or harassed in any way for their involvement. This provision shall not affect the powers of national courts to award reasonable costs in judicial proceedings.
9. Within the scope of the relevant provisions of this Convention, the public shall have access to information, have the possibility to participate in decision-making and have access to justice in environmental matters without discrimination as to citizenship, nationality or domicile and, in the case of a legal person, without discrimination as to where it has its registered seat or an effective centre of its activities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
3
1. Each Party shall take the necessary legislative, regulatory and other measures, including measures to achieve compatibility between the provisions implementing the information, public participation and access-to-justice provisions in this Convention, as well as proper enforcement measures, to establish and maintain a clear, transparent and consistent framework to implement the provisions of this Convention.
2. Each Party shall endeavour to ensure that officials and authorities assist and provide guidance to the public in seeking access to information, in facilitating participation in decision-making and in seeking access to justice in environmental matters.
3. Each Party shall promote environmental education and environmental awareness among the public, especially on how to obtain access to information, to participate in decision-making and to obtain access to justice in environmental matters.
4. Each Party shall provide for appropriate recognition of and support to associations, organizations or groups promoting environmental protection and ensure that its national legal system is consistent with this obligation.
5. The provisions of this Convention shall not affect the right of a Party to maintain or introduce measures providing for broader access to information, more extensive public participation in decision-making and wider access to justice in environmental matters than required by this Convention.
6. This Convention shall not require any derogation from existing rights of access to information, public participation in decision-making and access to justice in environmental matters.
7. Each Party shall promote the application of the principles of this Convention in international environmental decision-making processes and within the framework of international organizations in matters relating to the environment.
8. Each Party shall ensure that persons exercising their rights in conformity with the provisions of this Convention shall not be penalized, persecuted or harassed in any way for their involvement. This provision shall not affect the powers of national courts to award reasonable costs in judicial proceedings.
9. Within the scope of the relevant provisions of this Convention, the public shall have access to information, have the possibility to participate in decision-making and have access to justice in environmental matters without discrimination as to citizenship, nationality or domicile and, in the case of a legal person, without discrimination as to where it has its registered seat or an effective centre of its activities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
3
1. Each Party shall take the necessary legislative, regulatory and other measures, including measures to achieve compatibility between the provisions implementing the information, public participation and access-to-justice provisions in this Convention, as well as proper enforcement measures, to establish and maintain a clear, transparent and consistent framework to implement the provisions of this Convention.
2. Each Party shall endeavour to ensure that officials and authorities assist and provide guidance to the public in seeking access to information, in facilitating participation in decision-making and in seeking access to justice in environmental matters.
3. Each Party shall promote environmental education and environmental awareness among the public, especially on how to obtain access to information, to participate in decision-making and to obtain access to justice in environmental matters.
4. Each Party shall provide for appropriate recognition of and support to associations, organizations or groups promoting environmental protection and ensure that its national legal system is consistent with this obligation.
5. The provisions of this Convention shall not affect the right of a Party to maintain or introduce measures providing for broader access to information, more extensive public participation in decision-making and wider access to justice in environmental matters than required by this Convention.
6. This Convention shall not require any derogation from existing rights of access to information, public participation in decision-making and access to justice in environmental matters.
7. Each Party shall promote the application of the principles of this Convention in international environmental decision-making processes and within the framework of international organizations in matters relating to the environment.
8. Each Party shall ensure that persons exercising their rights in conformity with the provisions of this Convention shall not be penalized, persecuted or harassed in any way for their involvement. This provision shall not affect the powers of national courts to award reasonable costs in judicial proceedings.
9. Within the scope of the relevant provisions of this Convention, the public shall have access to information, have the possibility to participate in decision-making and have access to justice in environmental matters without discrimination as to citizenship, nationality or domicile and, in the case of a legal person, without discrimination as to where it has its registered seat or an effective centre of its activities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
4
1. Each Party shall ensure that, subject to the following paragraphs of this article, public authorities, in response to a request for environmental information, make such information available to the public, within the
framework of national legislation, including, where requested and subject to subparagraph (b) below, copies of the actual documentation containing or comprising such information:
(a) Without an interest having to be stated;
(b) In the form requested unless:
(i) It is reasonable for the public authority to make it available in another form, in which case reasons shall be
given for making it available in that form; or
(ii) The information is already publicly available in another form.
2. The environmental information referred to in paragraph 1 above shall be made available as soon as possible and at the latest within one month after the request has been submitted, unless the volume and the complexity of the information justify an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
3. A request for environmental information may be refused if:
(a) The public authority to which the request is addressed does not hold the environmental information requested;
(b) The request is manifestly unreasonable or formulated in too general a manner; or
(c) The request concerns material in the course of completion or concerns internal communications of public authorities where such an exemption is provided for in national law or customary practice, taking into account the public interest served by disclosure.
4. A request for environmental information may be refused if the disclosure would adversely affect:
(a) The confidentiality of the proceedings of public authorities, where such confidentiality is provided for under national law;
(b) International relations, national defence or public security;
(c) The course of justice, the ability of a person to receive a fair trial or the ability of a public authority to conduct an enquiry of a criminal or disciplinary nature;
(d) The confidentiality of commercial and industrial information, where such confidentiality is protected by law in order to protect a legitimate economic interest. Within this framework, information on emissions which is relevant for the protection of the environment shall be disclosed;
(e) Intellectual property rights;
(f) The confidentiality of personal data and/or files relating to a natural person where that person has not consented to the disclosure of the information to the public, where such confidentiality is provided for in
national law;
(g) The interests of a third party which has supplied the information requested without that party being under or capable of being put under a legal obligation to do so, and where that party does not consent to the release of
the material; or
(h) The environment to which the information relates, such as the breeding sites of rare species.
The aforementioned grounds for refusal shall be interpreted in a restrictive way, taking into account the public interest served by disclosure and taking into account whether the information requested relates to emissions into the environment.
5. Where a public authority does not hold the environmental information requested, this public authority shall, as promptly as possible, inform the applicant of the public authority to which it believes it is possible to apply
for the information requested or transfer the request to that authority and inform the applicant accordingly.
6. Each Party shall ensure that, if information exempted from disclosure under paragraphs 3 (c) and 4 above can be separated out without prejudice to the confidentiality of the information exempted, public authorities make
available the remainder of the environmental information that has been requested.
7. A refusal of a request shall be in writing if the request was in writing or the applicant so requests. A refusal shall state the reasons for the refusal and give information on access to the review procedure provided for in
accordance with article 9. The refusal shall be made as soon as possible and at the latest within one month, unless the complexity of the information justifies an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
8. Each Party may allow its public authorities to make a charge for supplying information, but such charge shall not exceed a reasonable amount. Public authorities intending to make such a charge for supplying information
shall make available to applicants a schedule of charges which may be levied, indicating the circumstances in which they may be levied or waived and when the supply of information is conditional on the advance payment of such a charge.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
4
1. Each Party shall ensure that, subject to the following paragraphs of this article, public authorities, in response to a request for environmental information, make such information available to the public, within the
framework of national legislation, including, where requested and subject to subparagraph (b) below, copies of the actual documentation containing or comprising such information:
(a) Without an interest having to be stated;
(b) In the form requested unless:
(i) It is reasonable for the public authority to make it available in another form, in which case reasons shall be
given for making it available in that form; or
(ii) The information is already publicly available in another form.
2. The environmental information referred to in paragraph 1 above shall be made available as soon as possible and at the latest within one month after the request has been submitted, unless the volume and the complexity of the information justify an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
3. A request for environmental information may be refused if:
(a) The public authority to which the request is addressed does not hold the environmental information requested;
(b) The request is manifestly unreasonable or formulated in too general a manner; or
(c) The request concerns material in the course of completion or concerns internal communications of public authorities where such an exemption is provided for in national law or customary practice, taking into account the public interest served by disclosure.
4. A request for environmental information may be refused if the disclosure would adversely affect:
(a) The confidentiality of the proceedings of public authorities, where such confidentiality is provided for under national law;
(b) International relations, national defence or public security;
(c) The course of justice, the ability of a person to receive a fair trial or the ability of a public authority to conduct an enquiry of a criminal or disciplinary nature;
(d) The confidentiality of commercial and industrial information, where such confidentiality is protected by law in order to protect a legitimate economic interest. Within this framework, information on emissions which is relevant for the protection of the environment shall be disclosed;
(e) Intellectual property rights;
(f) The confidentiality of personal data and/or files relating to a natural person where that person has not consented to the disclosure of the information to the public, where such confidentiality is provided for in
national law;
(g) The interests of a third party which has supplied the information requested without that party being under or capable of being put under a legal obligation to do so, and where that party does not consent to the release of
the material; or
(h) The environment to which the information relates, such as the breeding sites of rare species.
The aforementioned grounds for refusal shall be interpreted in a restrictive way, taking into account the public interest served by disclosure and taking into account whether the information requested relates to emissions into the environment.
5. Where a public authority does not hold the environmental information requested, this public authority shall, as promptly as possible, inform the applicant of the public authority to which it believes it is possible to apply
for the information requested or transfer the request to that authority and inform the applicant accordingly.
6. Each Party shall ensure that, if information exempted from disclosure under paragraphs 3 (c) and 4 above can be separated out without prejudice to the confidentiality of the information exempted, public authorities make
available the remainder of the environmental information that has been requested.
7. A refusal of a request shall be in writing if the request was in writing or the applicant so requests. A refusal shall state the reasons for the refusal and give information on access to the review procedure provided for in
accordance with article 9. The refusal shall be made as soon as possible and at the latest within one month, unless the complexity of the information justifies an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
8. Each Party may allow its public authorities to make a charge for supplying information, but such charge shall not exceed a reasonable amount. Public authorities intending to make such a charge for supplying information
shall make available to applicants a schedule of charges which may be levied, indicating the circumstances in which they may be levied or waived and when the supply of information is conditional on the advance payment of such a charge.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
4
1. Each Party shall ensure that, subject to the following paragraphs of this article, public authorities, in response to a request for environmental information, make such information available to the public, within the
framework of national legislation, including, where requested and subject to subparagraph (b) below, copies of the actual documentation containing or comprising such information:
(a) Without an interest having to be stated;
(b) In the form requested unless:
(i) It is reasonable for the public authority to make it available in another form, in which case reasons shall be
given for making it available in that form; or
(ii) The information is already publicly available in another form.
2. The environmental information referred to in paragraph 1 above shall be made available as soon as possible and at the latest within one month after the request has been submitted, unless the volume and the complexity of the information justify an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
3. A request for environmental information may be refused if:
(a) The public authority to which the request is addressed does not hold the environmental information requested;
(b) The request is manifestly unreasonable or formulated in too general a manner; or
(c) The request concerns material in the course of completion or concerns internal communications of public authorities where such an exemption is provided for in national law or customary practice, taking into account the public interest served by disclosure.
4. A request for environmental information may be refused if the disclosure would adversely affect:
(a) The confidentiality of the proceedings of public authorities, where such confidentiality is provided for under national law;
(b) International relations, national defence or public security;
(c) The course of justice, the ability of a person to receive a fair trial or the ability of a public authority to conduct an enquiry of a criminal or disciplinary nature;
(d) The confidentiality of commercial and industrial information, where such confidentiality is protected by law in order to protect a legitimate economic interest. Within this framework, information on emissions which is relevant for the protection of the environment shall be disclosed;
(e) Intellectual property rights;
(f) The confidentiality of personal data and/or files relating to a natural person where that person has not consented to the disclosure of the information to the public, where such confidentiality is provided for in
national law;
(g) The interests of a third party which has supplied the information requested without that party being under or capable of being put under a legal obligation to do so, and where that party does not consent to the release of
the material; or
(h) The environment to which the information relates, such as the breeding sites of rare species.
The aforementioned grounds for refusal shall be interpreted in a restrictive way, taking into account the public interest served by disclosure and taking into account whether the information requested relates to emissions into the environment.
5. Where a public authority does not hold the environmental information requested, this public authority shall, as promptly as possible, inform the applicant of the public authority to which it believes it is possible to apply
for the information requested or transfer the request to that authority and inform the applicant accordingly.
6. Each Party shall ensure that, if information exempted from disclosure under paragraphs 3 (c) and 4 above can be separated out without prejudice to the confidentiality of the information exempted, public authorities make
available the remainder of the environmental information that has been requested.
7. A refusal of a request shall be in writing if the request was in writing or the applicant so requests. A refusal shall state the reasons for the refusal and give information on access to the review procedure provided for in
accordance with article 9. The refusal shall be made as soon as possible and at the latest within one month, unless the complexity of the information justifies an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
8. Each Party may allow its public authorities to make a charge for supplying information, but such charge shall not exceed a reasonable amount. Public authorities intending to make such a charge for supplying information
shall make available to applicants a schedule of charges which may be levied, indicating the circumstances in which they may be levied or waived and when the supply of information is conditional on the advance payment of such a charge.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
4
1. Each Party shall ensure that, subject to the following paragraphs of this article, public authorities, in response to a request for environmental information, make such information available to the public, within the
framework of national legislation, including, where requested and subject to subparagraph (b) below, copies of the actual documentation containing or comprising such information:
(a) Without an interest having to be stated;
(b) In the form requested unless:
(i) It is reasonable for the public authority to make it available in another form, in which case reasons shall be
given for making it available in that form; or
(ii) The information is already publicly available in another form.
2. The environmental information referred to in paragraph 1 above shall be made available as soon as possible and at the latest within one month after the request has been submitted, unless the volume and the complexity of the information justify an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
3. A request for environmental information may be refused if:
(a) The public authority to which the request is addressed does not hold the environmental information requested;
(b) The request is manifestly unreasonable or formulated in too general a manner; or
(c) The request concerns material in the course of completion or concerns internal communications of public authorities where such an exemption is provided for in national law or customary practice, taking into account the public interest served by disclosure.
4. A request for environmental information may be refused if the disclosure would adversely affect:
(a) The confidentiality of the proceedings of public authorities, where such confidentiality is provided for under national law;
(b) International relations, national defence or public security;
(c) The course of justice, the ability of a person to receive a fair trial or the ability of a public authority to conduct an enquiry of a criminal or disciplinary nature;
(d) The confidentiality of commercial and industrial information, where such confidentiality is protected by law in order to protect a legitimate economic interest. Within this framework, information on emissions which is relevant for the protection of the environment shall be disclosed;
(e) Intellectual property rights;
(f) The confidentiality of personal data and/or files relating to a natural person where that person has not consented to the disclosure of the information to the public, where such confidentiality is provided for in
national law;
(g) The interests of a third party which has supplied the information requested without that party being under or capable of being put under a legal obligation to do so, and where that party does not consent to the release of
the material; or
(h) The environment to which the information relates, such as the breeding sites of rare species.
The aforementioned grounds for refusal shall be interpreted in a restrictive way, taking into account the public interest served by disclosure and taking into account whether the information requested relates to emissions into the environment.
5. Where a public authority does not hold the environmental information requested, this public authority shall, as promptly as possible, inform the applicant of the public authority to which it believes it is possible to apply
for the information requested or transfer the request to that authority and inform the applicant accordingly.
6. Each Party shall ensure that, if information exempted from disclosure under paragraphs 3 (c) and 4 above can be separated out without prejudice to the confidentiality of the information exempted, public authorities make
available the remainder of the environmental information that has been requested.
7. A refusal of a request shall be in writing if the request was in writing or the applicant so requests. A refusal shall state the reasons for the refusal and give information on access to the review procedure provided for in
accordance with article 9. The refusal shall be made as soon as possible and at the latest within one month, unless the complexity of the information justifies an extension of this period up to two months after the request. The applicant shall be informed of any extension and of the reasons justifying it.
8. Each Party may allow its public authorities to make a charge for supplying information, but such charge shall not exceed a reasonable amount. Public authorities intending to make such a charge for supplying information
shall make available to applicants a schedule of charges which may be levied, indicating the circumstances in which they may be levied or waived and when the supply of information is conditional on the advance payment of such a charge.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
5
1. Each Party shall ensure that:
(a) Public authorities possess and update environmental information which is relevant to their functions;
(b) Mandatory systems are established so that there is an adequate flow of information to public authorities about proposed and existing
activities which may significantly affect the environment;
(c) In the event of any imminent threat to human health or the environment, whether caused by human activities or due to natural causes, all information which could enable the public to take measures to prevent or mitigate harm arising from the threat and is held by a public authority is disseminated immediately and without delay to members of the public who may be affected.
2. Each Party shall ensure that, within the framework of national legislation, the way in which public authorities make environmental information available to the public is transparent and that environmental information is effectively accessible, inter alia, by:
(a) Providing sufficient information to the public about the type and scope of environmental information held by the relevant public authorities, the basic terms and conditions under which such information is made available
and accessible, and the process by which it can be obtained;
(b) Establishing and maintaining practical arrangements, such as:
(i) Publicly accessible lists, registers or files;
(ii) Requiring officials to support the public in seeking access to information under this Convention; and
(iii) The identification of points of contact; and
(c) Providing access to the environmental information contained in lists, registers or files as referred to in subparagraph (b) (i) above free of charge.
3. Each Party shall ensure that environmental information progressively becomes available in electronic databases which are easily accessible to the public through public telecommunications networks. Information accessible in this form should include:
(a) Reports on the state of the environment, as referred to in paragraph 4 below;
(b) Texts of legislation on or relating to the environment;
(c) As appropriate, policies, plans and programmes on or relating to the environment, and environmental agreements; and
(d) Other information, to the extent that the availability of such information in this form would facilitate the application of national law implementing this Convention, provided that such information is already available in electronic form.
4. Each Party shall, at regular intervals not exceeding three or four years, publish and disseminate a national report on the state of the environment, including information on the quality of the environment and information on pressures on the environment.
5. Each Party shall take measures within the framework of its legislation for the purpose of disseminating, inter alia:
(a) Legislation and policy documents such as documents on strategies, policies, programmes and action plans relating to the environment, and progress reports on their implementation, prepared at various levels of
government;
(b) International treaties, conventions and agreements on environmental issues; and
(c) Other significant international documents on environmental issues, as appropriate.
6. Each Party shall encourage operators whose activities have a significant impact on the environment to inform the public regularly of the environmental impact of their activities and products, where appropriate within the
framework of voluntary eco-labelling or eco-auditing schemes or by other means.
7. Each Party shall:
(a) Publish the facts and analyses of facts which it considers relevant and important in framing major environmental policy proposals;
(b) Publish, or otherwise make accessible, available explanatory material on its dealings with the public in matters falling within the scope of this Convention; and
(c) Provide in an appropriate form information on the performance of public functions or the provision of public services relating to the environment by government at all levels.
8. Each Party shall develop mechanisms with a view to ensuring that sufficient product information is made available to the public in a manner which enables consumers to make informed environmental choices.
9. Each Party shall take steps to establish progressively, taking into account international processes where appropriate, a coherent, nationwide system of pollution inventories or registers on a structured, computerized and publicly accessible database compiled through standardized reporting. Such a system may include inputs, releases and transfers of a specified range of substances and products, including water, energy and resource use, from a specified range of activities to environmental media and to on-site and offsite treatment and disposal sites.
10. Nothing in this article may prejudice the right of Parties to refuse to disclose certain environmental information in accordance with article 4, paragraphs 3 and 4.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
5
1. Each Party shall ensure that:
(a) Public authorities possess and update environmental information which is relevant to their functions;
(b) Mandatory systems are established so that there is an adequate flow of information to public authorities about proposed and existing
activities which may significantly affect the environment;
(c) In the event of any imminent threat to human health or the environment, whether caused by human activities or due to natural causes, all information which could enable the public to take measures to prevent or mitigate harm arising from the threat and is held by a public authority is disseminated immediately and without delay to members of the public who may be affected.
2. Each Party shall ensure that, within the framework of national legislation, the way in which public authorities make environmental information available to the public is transparent and that environmental information is effectively accessible, inter alia, by:
(a) Providing sufficient information to the public about the type and scope of environmental information held by the relevant public authorities, the basic terms and conditions under which such information is made available
and accessible, and the process by which it can be obtained;
(b) Establishing and maintaining practical arrangements, such as:
(i) Publicly accessible lists, registers or files;
(ii) Requiring officials to support the public in seeking access to information under this Convention; and
(iii) The identification of points of contact; and
(c) Providing access to the environmental information contained in lists, registers or files as referred to in subparagraph (b) (i) above free of charge.
3. Each Party shall ensure that environmental information progressively becomes available in electronic databases which are easily accessible to the public through public telecommunications networks. Information accessible in this form should include:
(a) Reports on the state of the environment, as referred to in paragraph 4 below;
(b) Texts of legislation on or relating to the environment;
(c) As appropriate, policies, plans and programmes on or relating to the environment, and environmental agreements; and
(d) Other information, to the extent that the availability of such information in this form would facilitate the application of national law implementing this Convention, provided that such information is already available in electronic form.
4. Each Party shall, at regular intervals not exceeding three or four years, publish and disseminate a national report on the state of the environment, including information on the quality of the environment and information on pressures on the environment.
5. Each Party shall take measures within the framework of its legislation for the purpose of disseminating, inter alia:
(a) Legislation and policy documents such as documents on strategies, policies, programmes and action plans relating to the environment, and progress reports on their implementation, prepared at various levels of
government;
(b) International treaties, conventions and agreements on environmental issues; and
(c) Other significant international documents on environmental issues, as appropriate.
6. Each Party shall encourage operators whose activities have a significant impact on the environment to inform the public regularly of the environmental impact of their activities and products, where appropriate within the
framework of voluntary eco-labelling or eco-auditing schemes or by other means.
7. Each Party shall:
(a) Publish the facts and analyses of facts which it considers relevant and important in framing major environmental policy proposals;
(b) Publish, or otherwise make accessible, available explanatory material on its dealings with the public in matters falling within the scope of this Convention; and
(c) Provide in an appropriate form information on the performance of public functions or the provision of public services relating to the environment by government at all levels.
8. Each Party shall develop mechanisms with a view to ensuring that sufficient product information is made available to the public in a manner which enables consumers to make informed environmental choices.
9. Each Party shall take steps to establish progressively, taking into account international processes where appropriate, a coherent, nationwide system of pollution inventories or registers on a structured, computerized and publicly accessible database compiled through standardized reporting. Such a system may include inputs, releases and transfers of a specified range of substances and products, including water, energy and resource use, from a specified range of activities to environmental media and to on-site and offsite treatment and disposal sites.
10. Nothing in this article may prejudice the right of Parties to refuse to disclose certain environmental information in accordance with article 4, paragraphs 3 and 4.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
5
1. Each Party shall ensure that:
(a) Public authorities possess and update environmental information which is relevant to their functions;
(b) Mandatory systems are established so that there is an adequate flow of information to public authorities about proposed and existing
activities which may significantly affect the environment;
(c) In the event of any imminent threat to human health or the environment, whether caused by human activities or due to natural causes, all information which could enable the public to take measures to prevent or mitigate harm arising from the threat and is held by a public authority is disseminated immediately and without delay to members of the public who may be affected.
2. Each Party shall ensure that, within the framework of national legislation, the way in which public authorities make environmental information available to the public is transparent and that environmental information is effectively accessible, inter alia, by:
(a) Providing sufficient information to the public about the type and scope of environmental information held by the relevant public authorities, the basic terms and conditions under which such information is made available
and accessible, and the process by which it can be obtained;
(b) Establishing and maintaining practical arrangements, such as:
(i) Publicly accessible lists, registers or files;
(ii) Requiring officials to support the public in seeking access to information under this Convention; and
(iii) The identification of points of contact; and
(c) Providing access to the environmental information contained in lists, registers or files as referred to in subparagraph (b) (i) above free of charge.
3. Each Party shall ensure that environmental information progressively becomes available in electronic databases which are easily accessible to the public through public telecommunications networks. Information accessible in this form should include:
(a) Reports on the state of the environment, as referred to in paragraph 4 below;
(b) Texts of legislation on or relating to the environment;
(c) As appropriate, policies, plans and programmes on or relating to the environment, and environmental agreements; and
(d) Other information, to the extent that the availability of such information in this form would facilitate the application of national law implementing this Convention, provided that such information is already available in electronic form.
4. Each Party shall, at regular intervals not exceeding three or four years, publish and disseminate a national report on the state of the environment, including information on the quality of the environment and information on pressures on the environment.
5. Each Party shall take measures within the framework of its legislation for the purpose of disseminating, inter alia:
(a) Legislation and policy documents such as documents on strategies, policies, programmes and action plans relating to the environment, and progress reports on their implementation, prepared at various levels of
government;
(b) International treaties, conventions and agreements on environmental issues; and
(c) Other significant international documents on environmental issues, as appropriate.
6. Each Party shall encourage operators whose activities have a significant impact on the environment to inform the public regularly of the environmental impact of their activities and products, where appropriate within the
framework of voluntary eco-labelling or eco-auditing schemes or by other means.
7. Each Party shall:
(a) Publish the facts and analyses of facts which it considers relevant and important in framing major environmental policy proposals;
(b) Publish, or otherwise make accessible, available explanatory material on its dealings with the public in matters falling within the scope of this Convention; and
(c) Provide in an appropriate form information on the performance of public functions or the provision of public services relating to the environment by government at all levels.
8. Each Party shall develop mechanisms with a view to ensuring that sufficient product information is made available to the public in a manner which enables consumers to make informed environmental choices.
9. Each Party shall take steps to establish progressively, taking into account international processes where appropriate, a coherent, nationwide system of pollution inventories or registers on a structured, computerized and publicly accessible database compiled through standardized reporting. Such a system may include inputs, releases and transfers of a specified range of substances and products, including water, energy and resource use, from a specified range of activities to environmental media and to on-site and offsite treatment and disposal sites.
10. Nothing in this article may prejudice the right of Parties to refuse to disclose certain environmental information in accordance with article 4, paragraphs 3 and 4.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
5
1. Each Party shall ensure that:
(a) Public authorities possess and update environmental information which is relevant to their functions;
(b) Mandatory systems are established so that there is an adequate flow of information to public authorities about proposed and existing
activities which may significantly affect the environment;
(c) In the event of any imminent threat to human health or the environment, whether caused by human activities or due to natural causes, all information which could enable the public to take measures to prevent or mitigate harm arising from the threat and is held by a public authority is disseminated immediately and without delay to members of the public who may be affected.
2. Each Party shall ensure that, within the framework of national legislation, the way in which public authorities make environmental information available to the public is transparent and that environmental information is effectively accessible, inter alia, by:
(a) Providing sufficient information to the public about the type and scope of environmental information held by the relevant public authorities, the basic terms and conditions under which such information is made available
and accessible, and the process by which it can be obtained;
(b) Establishing and maintaining practical arrangements, such as:
(i) Publicly accessible lists, registers or files;
(ii) Requiring officials to support the public in seeking access to information under this Convention; and
(iii) The identification of points of contact; and
(c) Providing access to the environmental information contained in lists, registers or files as referred to in subparagraph (b) (i) above free of charge.
3. Each Party shall ensure that environmental information progressively becomes available in electronic databases which are easily accessible to the public through public telecommunications networks. Information accessible in this form should include:
(a) Reports on the state of the environment, as referred to in paragraph 4 below;
(b) Texts of legislation on or relating to the environment;
(c) As appropriate, policies, plans and programmes on or relating to the environment, and environmental agreements; and
(d) Other information, to the extent that the availability of such information in this form would facilitate the application of national law implementing this Convention, provided that such information is already available in electronic form.
4. Each Party shall, at regular intervals not exceeding three or four years, publish and disseminate a national report on the state of the environment, including information on the quality of the environment and information on pressures on the environment.
5. Each Party shall take measures within the framework of its legislation for the purpose of disseminating, inter alia:
(a) Legislation and policy documents such as documents on strategies, policies, programmes and action plans relating to the environment, and progress reports on their implementation, prepared at various levels of
government;
(b) International treaties, conventions and agreements on environmental issues; and
(c) Other significant international documents on environmental issues, as appropriate.
6. Each Party shall encourage operators whose activities have a significant impact on the environment to inform the public regularly of the environmental impact of their activities and products, where appropriate within the
framework of voluntary eco-labelling or eco-auditing schemes or by other means.
7. Each Party shall:
(a) Publish the facts and analyses of facts which it considers relevant and important in framing major environmental policy proposals;
(b) Publish, or otherwise make accessible, available explanatory material on its dealings with the public in matters falling within the scope of this Convention; and
(c) Provide in an appropriate form information on the performance of public functions or the provision of public services relating to the environment by government at all levels.
8. Each Party shall develop mechanisms with a view to ensuring that sufficient product information is made available to the public in a manner which enables consumers to make informed environmental choices.
9. Each Party shall take steps to establish progressively, taking into account international processes where appropriate, a coherent, nationwide system of pollution inventories or registers on a structured, computerized and publicly accessible database compiled through standardized reporting. Such a system may include inputs, releases and transfers of a specified range of substances and products, including water, energy and resource use, from a specified range of activities to environmental media and to on-site and offsite treatment and disposal sites.
10. Nothing in this article may prejudice the right of Parties to refuse to disclose certain environmental information in accordance with article 4, paragraphs 3 and 4.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,2
The public concerned shall be informed, either by public notice or individually as appropriate, early in an environmental decision-making
procedure, and in an adequate, timely and effective manner, inter alia, of:
(a) The proposed activity and the application on which a decision will be taken;
(b) The nature of possible decisions or the draft decision;
(c) The public authority responsible for making the decision;
(d) The envisaged procedure, including, as and when this information can be provided:
(i) The commencement of the procedure;
(ii) The opportunities for the public to participate;
(iii) The time and venue of any envisaged public hearing;
(iv) An indication of the public authority from which relevant information can be obtained and where the relevant information has been deposited for examination by the
public;
(v) An indication of the relevant public authority or any other official body to which comments or questions can be submitted and of the time schedule for transmittal of
comments or questions; and
(vi) An indication of what environmental information relevant to the proposed activity is available; and
(e) The fact that the activity is subject to a national or transboundary environmental impact assessment procedure.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,2
The public concerned shall be informed, either by public notice or individually as appropriate, early in an environmental decision-making
procedure, and in an adequate, timely and effective manner, inter alia, of:
(a) The proposed activity and the application on which a decision will be taken;
(b) The nature of possible decisions or the draft decision;
(c) The public authority responsible for making the decision;
(d) The envisaged procedure, including, as and when this information can be provided:
(i) The commencement of the procedure;
(ii) The opportunities for the public to participate;
(iii) The time and venue of any envisaged public hearing;
(iv) An indication of the public authority from which relevant information can be obtained and where the relevant information has been deposited for examination by the
public;
(v) An indication of the relevant public authority or any other official body to which comments or questions can be submitted and of the time schedule for transmittal of
comments or questions; and
(vi) An indication of what environmental information relevant to the proposed activity is available; and
(e) The fact that the activity is subject to a national or transboundary environmental impact assessment procedure.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,2
The public concerned shall be informed, either by public notice or individually as appropriate, early in an environmental decision-making
procedure, and in an adequate, timely and effective manner, inter alia, of:
(a) The proposed activity and the application on which a decision will be taken;
(b) The nature of possible decisions or the draft decision;
(c) The public authority responsible for making the decision;
(d) The envisaged procedure, including, as and when this information can be provided:
(i) The commencement of the procedure;
(ii) The opportunities for the public to participate;
(iii) The time and venue of any envisaged public hearing;
(iv) An indication of the public authority from which relevant information can be obtained and where the relevant information has been deposited for examination by the
public;
(v) An indication of the relevant public authority or any other official body to which comments or questions can be submitted and of the time schedule for transmittal of
comments or questions; and
(vi) An indication of what environmental information relevant to the proposed activity is available; and
(e) The fact that the activity is subject to a national or transboundary environmental impact assessment procedure.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,2
The public concerned shall be informed, either by public notice or individually as appropriate, early in an environmental decision-making
procedure, and in an adequate, timely and effective manner, inter alia, of:
(a) The proposed activity and the application on which a decision will be taken;
(b) The nature of possible decisions or the draft decision;
(c) The public authority responsible for making the decision;
(d) The envisaged procedure, including, as and when this information can be provided:
(i) The commencement of the procedure;
(ii) The opportunities for the public to participate;
(iii) The time and venue of any envisaged public hearing;
(iv) An indication of the public authority from which relevant information can be obtained and where the relevant information has been deposited for examination by the
public;
(v) An indication of the relevant public authority or any other official body to which comments or questions can be submitted and of the time schedule for transmittal of
comments or questions; and
(vi) An indication of what environmental information relevant to the proposed activity is available; and
(e) The fact that the activity is subject to a national or transboundary environmental impact assessment procedure.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,6
Each Party shall require the competent public authorities to give the public concerned access for examination, upon request where so required under national law, free of charge and as soon as it becomes available, to all information relevant to the decision-making referred to in this article that is available at the time of the public participation procedure, without prejudice to the right of Parties to refuse to disclose certain information in
accordance with article 4, paragraphs 3 and 4. The relevant information shall include at least, and without prejudice to the provisions of article 4:
(a) A description of the site and the physical and technical characteristics of the proposed activity, including an estimate of the expected residues and emissions;
(b) A description of the significant effects of the proposed activity on the environment;
(c) A description of the measures envisaged to prevent and/or reduce the effects, including emissions;
(d) A non-technical summary of the above;
(e) An outline of the main alternatives studied by the applicant; and
(f) In accordance with national legislation, the main reports and advice issued to the public authority at the time when the public concerned shall be informed in accordance with paragraph 2 above.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,6
Each Party shall require the competent public authorities to give the public concerned access for examination, upon request where so required under national law, free of charge and as soon as it becomes available, to all information relevant to the decision-making referred to in this article that is available at the time of the public participation procedure, without prejudice to the right of Parties to refuse to disclose certain information in
accordance with article 4, paragraphs 3 and 4. The relevant information shall include at least, and without prejudice to the provisions of article 4:
(a) A description of the site and the physical and technical characteristics of the proposed activity, including an estimate of the expected residues and emissions;
(b) A description of the significant effects of the proposed activity on the environment;
(c) A description of the measures envisaged to prevent and/or reduce the effects, including emissions;
(d) A non-technical summary of the above;
(e) An outline of the main alternatives studied by the applicant; and
(f) In accordance with national legislation, the main reports and advice issued to the public authority at the time when the public concerned shall be informed in accordance with paragraph 2 above.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,6
Each Party shall require the competent public authorities to give the public concerned access for examination, upon request where so required under national law, free of charge and as soon as it becomes available, to all information relevant to the decision-making referred to in this article that is available at the time of the public participation procedure, without prejudice to the right of Parties to refuse to disclose certain information in
accordance with article 4, paragraphs 3 and 4. The relevant information shall include at least, and without prejudice to the provisions of article 4:
(a) A description of the site and the physical and technical characteristics of the proposed activity, including an estimate of the expected residues and emissions;
(b) A description of the significant effects of the proposed activity on the environment;
(c) A description of the measures envisaged to prevent and/or reduce the effects, including emissions;
(d) A non-technical summary of the above;
(e) An outline of the main alternatives studied by the applicant; and
(f) In accordance with national legislation, the main reports and advice issued to the public authority at the time when the public concerned shall be informed in accordance with paragraph 2 above.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
6,6
Each Party shall require the competent public authorities to give the public concerned access for examination, upon request where so required under national law, free of charge and as soon as it becomes available, to all information relevant to the decision-making referred to in this article that is available at the time of the public participation procedure, without prejudice to the right of Parties to refuse to disclose certain information in
accordance with article 4, paragraphs 3 and 4. The relevant information shall include at least, and without prejudice to the provisions of article 4:
(a) A description of the site and the physical and technical characteristics of the proposed activity, including an estimate of the expected residues and emissions;
(b) A description of the significant effects of the proposed activity on the environment;
(c) A description of the measures envisaged to prevent and/or reduce the effects, including emissions;
(d) A non-technical summary of the above;
(e) An outline of the main alternatives studied by the applicant; and
(f) In accordance with national legislation, the main reports and advice issued to the public authority at the time when the public concerned shall be informed in accordance with paragraph 2 above.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9
1. Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law. In the circumstances where a Party provides for such a review by a court of law, it shall ensure that such a person also has access to an expeditious procedure established by law that is free of charge or inexpensive for reconsideration by a public authority or review by an independent and impartial body other than a court of law. Final decisions under this paragraph 1 shall be binding on the public authority holding the information. Reasons shall be stated in writing, at least where access to information is refused under this paragraph.
2. Each Party shall, within the framework of its national legislation, ensure that members of the public concerned
(a) Having a sufficient interest or, alternatively, (b) Maintaining impairment of a right, where the administrative procedural law of a Party requires this as a precondition, have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention. What constitutes a sufficient interest and impairment of a right shall be determined in accordance with the requirements of national law and consistently with the objective of giving the public concerned wide access to justice within the scope of this Convention. To this end, the interest of any non-governmental organization meeting the requirements referred to in article 2, paragraph 5, shall be deemed sufficient for the purpose of subparagraph (a) above. Such organizations shall also be deemed to have rights capable of being impaired for the purpose of subparagraph (b) above. The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
3. In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
4. In addition and without prejudice to paragraph 1 above, the procedures referred to in paragraphs 1, 2 and 3 above shall provide adequate and effective remedies, including injunctive relief as appropriate, and be fair, equitable, timely and not prohibitively expensive. Decisions under this article shall be given or recorded in writing. Decisions of courts, and whenever possible of other bodies, shall be publicly accessible.
5. In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9
1. Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law. In the circumstances where a Party provides for such a review by a court of law, it shall ensure that such a person also has access to an expeditious procedure established by law that is free of charge or inexpensive for reconsideration by a public authority or review by an independent and impartial body other than a court of law. Final decisions under this paragraph 1 shall be binding on the public authority holding the information. Reasons shall be stated in writing, at least where access to information is refused under this paragraph.
2. Each Party shall, within the framework of its national legislation, ensure that members of the public concerned
(a) Having a sufficient interest or, alternatively, (b) Maintaining impairment of a right, where the administrative procedural law of a Party requires this as a precondition, have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention. What constitutes a sufficient interest and impairment of a right shall be determined in accordance with the requirements of national law and consistently with the objective of giving the public concerned wide access to justice within the scope of this Convention. To this end, the interest of any non-governmental organization meeting the requirements referred to in article 2, paragraph 5, shall be deemed sufficient for the purpose of subparagraph (a) above. Such organizations shall also be deemed to have rights capable of being impaired for the purpose of subparagraph (b) above. The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
3. In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
4. In addition and without prejudice to paragraph 1 above, the procedures referred to in paragraphs 1, 2 and 3 above shall provide adequate and effective remedies, including injunctive relief as appropriate, and be fair, equitable, timely and not prohibitively expensive. Decisions under this article shall be given or recorded in writing. Decisions of courts, and whenever possible of other bodies, shall be publicly accessible.
5. In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9
1. Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law. In the circumstances where a Party provides for such a review by a court of law, it shall ensure that such a person also has access to an expeditious procedure established by law that is free of charge or inexpensive for reconsideration by a public authority or review by an independent and impartial body other than a court of law. Final decisions under this paragraph 1 shall be binding on the public authority holding the information. Reasons shall be stated in writing, at least where access to information is refused under this paragraph.
2. Each Party shall, within the framework of its national legislation, ensure that members of the public concerned
(a) Having a sufficient interest or, alternatively, (b) Maintaining impairment of a right, where the administrative procedural law of a Party requires this as a precondition, have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention. What constitutes a sufficient interest and impairment of a right shall be determined in accordance with the requirements of national law and consistently with the objective of giving the public concerned wide access to justice within the scope of this Convention. To this end, the interest of any non-governmental organization meeting the requirements referred to in article 2, paragraph 5, shall be deemed sufficient for the purpose of subparagraph (a) above. Such organizations shall also be deemed to have rights capable of being impaired for the purpose of subparagraph (b) above. The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
3. In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
4. In addition and without prejudice to paragraph 1 above, the procedures referred to in paragraphs 1, 2 and 3 above shall provide adequate and effective remedies, including injunctive relief as appropriate, and be fair, equitable, timely and not prohibitively expensive. Decisions under this article shall be given or recorded in writing. Decisions of courts, and whenever possible of other bodies, shall be publicly accessible.
5. In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9
1. Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law. In the circumstances where a Party provides for such a review by a court of law, it shall ensure that such a person also has access to an expeditious procedure established by law that is free of charge or inexpensive for reconsideration by a public authority or review by an independent and impartial body other than a court of law. Final decisions under this paragraph 1 shall be binding on the public authority holding the information. Reasons shall be stated in writing, at least where access to information is refused under this paragraph.
2. Each Party shall, within the framework of its national legislation, ensure that members of the public concerned
(a) Having a sufficient interest or, alternatively, (b) Maintaining impairment of a right, where the administrative procedural law of a Party requires this as a precondition, have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention. What constitutes a sufficient interest and impairment of a right shall be determined in accordance with the requirements of national law and consistently with the objective of giving the public concerned wide access to justice within the scope of this Convention. To this end, the interest of any non-governmental organization meeting the requirements referred to in article 2, paragraph 5, shall be deemed sufficient for the purpose of subparagraph (a) above. Such organizations shall also be deemed to have rights capable of being impaired for the purpose of subparagraph (b) above. The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
3. In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
4. In addition and without prejudice to paragraph 1 above, the procedures referred to in paragraphs 1, 2 and 3 above shall provide adequate and effective remedies, including injunctive relief as appropriate, and be fair, equitable, timely and not prohibitively expensive. Decisions under this article shall be given or recorded in writing. Decisions of courts, and whenever possible of other bodies, shall be publicly accessible.
5. In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9,5
In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9,5
In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9,5
In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
9,5
In order to further the effectiveness of the provisions of this article, each Party shall ensure that information is provided to the public on access to administrative and judicial review procedures and shall consider the establishment of appropriate assistance mechanisms to remove or reduce financial and other barriers to access to justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
10.2.a
2. At their meetings, the Parties shall keep under continuous review the implementation of this Convention on the basis of regular reporting by the Parties, and, with this purpose in mind, shall:
(a) Review the policies for and legal and methodological approaches to access to information, public participation in decision-making and access to justice in environmental matters, with a view to further improving them;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
10.2.a
2. At their meetings, the Parties shall keep under continuous review the implementation of this Convention on the basis of regular reporting by the Parties, and, with this purpose in mind, shall:
(a) Review the policies for and legal and methodological approaches to access to information, public participation in decision-making and access to justice in environmental matters, with a view to further improving them;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
10.2.a
2. At their meetings, the Parties shall keep under continuous review the implementation of this Convention on the basis of regular reporting by the Parties, and, with this purpose in mind, shall:
(a) Review the policies for and legal and methodological approaches to access to information, public participation in decision-making and access to justice in environmental matters, with a view to further improving them;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Aarhus Convention
Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters |
10.2.a
2. At their meetings, the Parties shall keep under continuous review the implementation of this Convention on the basis of regular reporting by the Parties, and, with this purpose in mind, shall:
(a) Review the policies for and legal and methodological approaches to access to information, public participation in decision-making and access to justice in environmental matters, with a view to further improving them;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHR
American Convention on Human Rights |
13,1
Everyone has the right to freedom of thought and expression. This right includes freedom to seek, receive, and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, in print, in the form of art, or through any other medium of one's choice.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
ACHR
American Convention on Human Rights |
13,1
Everyone has the right to freedom of thought and expression. This right includes freedom to seek, receive, and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, in print, in the form of art, or through any other medium of one's choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHR
American Convention on Human Rights |
13,1
Everyone has the right to freedom of thought and expression. This right includes freedom to seek, receive, and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, in print, in the form of art, or through any other medium of one's choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHR
American Convention on Human Rights |
13,1
Everyone has the right to freedom of thought and expression. This right includes freedom to seek, receive, and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, in print, in the form of art, or through any other medium of one's choice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
2.a, c, d & e
For the purposes of the present Agreement:
(a) “Access rights” means the right of access to environmental information, the right of public participation in the environmental decision-making process and the right of access to justice in environmental matters;
(c) “Environmental information” means any information that is written, visual, audio, and electronic, or recorded in any other format, regarding the environment and its elements and natural resources, including information related to environmental risks, and any possible adverse impacts affecting or likely to affect the environment and health, as well as to environmental protection and management;
(d) “Public” means one or more natural or legal persons and the associations, organizations or groups established by those persons, that are nationals or that are subject to the national jurisdiction of the State Party;
(e) “Persons or groups in vulnerable situations” means those persons or groups that face particular difficulties in fully exercising the access rights recognized in the present Agreement, because of circumstances or conditions identified within each Party’s national context and in accordance with its international obligations.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
2.a, c, d & e
For the purposes of the present Agreement:
(a) “Access rights” means the right of access to environmental information, the right of public participation in the environmental decision-making process and the right of access to justice in environmental matters;
(c) “Environmental information” means any information that is written, visual, audio, and electronic, or recorded in any other format, regarding the environment and its elements and natural resources, including information related to environmental risks, and any possible adverse impacts affecting or likely to affect the environment and health, as well as to environmental protection and management;
(d) “Public” means one or more natural or legal persons and the associations, organizations or groups established by those persons, that are nationals or that are subject to the national jurisdiction of the State Party;
(e) “Persons or groups in vulnerable situations” means those persons or groups that face particular difficulties in fully exercising the access rights recognized in the present Agreement, because of circumstances or conditions identified within each Party’s national context and in accordance with its international obligations.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
2.a, c, d & e
For the purposes of the present Agreement:
(a) “Access rights” means the right of access to environmental information, the right of public participation in the environmental decision-making process and the right of access to justice in environmental matters;
(c) “Environmental information” means any information that is written, visual, audio, and electronic, or recorded in any other format, regarding the environment and its elements and natural resources, including information related to environmental risks, and any possible adverse impacts affecting or likely to affect the environment and health, as well as to environmental protection and management;
(d) “Public” means one or more natural or legal persons and the associations, organizations or groups established by those persons, that are nationals or that are subject to the national jurisdiction of the State Party;
(e) “Persons or groups in vulnerable situations” means those persons or groups that face particular difficulties in fully exercising the access rights recognized in the present Agreement, because of circumstances or conditions identified within each Party’s national context and in accordance with its international obligations.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
2.a, c, d & e
For the purposes of the present Agreement:
(a) “Access rights” means the right of access to environmental information, the right of public participation in the environmental decision-making process and the right of access to justice in environmental matters;
(c) “Environmental information” means any information that is written, visual, audio, and electronic, or recorded in any other format, regarding the environment and its elements and natural resources, including information related to environmental risks, and any possible adverse impacts affecting or likely to affect the environment and health, as well as to environmental protection and management;
(d) “Public” means one or more natural or legal persons and the associations, organizations or groups established by those persons, that are nationals or that are subject to the national jurisdiction of the State Party;
(e) “Persons or groups in vulnerable situations” means those persons or groups that face particular difficulties in fully exercising the access rights recognized in the present Agreement, because of circumstances or conditions identified within each Party’s national context and in accordance with its international obligations.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
3.a - d
Each Party shall be guided by the following principles in implementing the present Agreement:
(a) Principle of equality and principle of non-discrimination;
(b) Principle of transparency and principle of accountability;
(c) Principle of non-regression and principle of progressive
realization;
(d) Principle of good faith;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
3.a - d
Each Party shall be guided by the following principles in implementing the present Agreement:
(a) Principle of equality and principle of non-discrimination;
(b) Principle of transparency and principle of accountability;
(c) Principle of non-regression and principle of progressive
realization;
(d) Principle of good faith;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
3.a - d
Each Party shall be guided by the following principles in implementing the present Agreement:
(a) Principle of equality and principle of non-discrimination;
(b) Principle of transparency and principle of accountability;
(c) Principle of non-regression and principle of progressive
realization;
(d) Principle of good faith;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
3.a - d
Each Party shall be guided by the following principles in implementing the present Agreement:
(a) Principle of equality and principle of non-discrimination;
(b) Principle of transparency and principle of accountability;
(c) Principle of non-regression and principle of progressive
realization;
(d) Principle of good faith;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,7
No provision in the present Agreement shall limit or repeal other more favourable rights and guarantees set forth, at present or in the future, in the legislation of a State Party or in any other international agreement to which a State is party, or prevent
a State Party from granting broader access to environmental information, public participation in the environmental decisionmaking process and justice in environmental matters.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,7
No provision in the present Agreement shall limit or repeal other more favourable rights and guarantees set forth, at present or in the future, in the legislation of a State Party or in any other international agreement to which a State is party, or prevent
a State Party from granting broader access to environmental information, public participation in the environmental decisionmaking process and justice in environmental matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,7
No provision in the present Agreement shall limit or repeal other more favourable rights and guarantees set forth, at present or in the future, in the legislation of a State Party or in any other international agreement to which a State is party, or prevent
a State Party from granting broader access to environmental information, public participation in the environmental decisionmaking process and justice in environmental matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,7
No provision in the present Agreement shall limit or repeal other more favourable rights and guarantees set forth, at present or in the future, in the legislation of a State Party or in any other international agreement to which a State is party, or prevent
a State Party from granting broader access to environmental information, public participation in the environmental decisionmaking process and justice in environmental matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,8
Each Party shall seek to adopt the most favourable interpretation for the full enjoyment of and respect for the access rights when implementing the present Agreement.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,8
Each Party shall seek to adopt the most favourable interpretation for the full enjoyment of and respect for the access rights when implementing the present Agreement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,8
Each Party shall seek to adopt the most favourable interpretation for the full enjoyment of and respect for the access rights when implementing the present Agreement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,8
Each Party shall seek to adopt the most favourable interpretation for the full enjoyment of and respect for the access rights when implementing the present Agreement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,9
For the implementation of the present Agreement, each Party shall encourage the use of new information and communications Regional Agreement on Access to Information technologies, such as open data, in the different languages used in the country, as appropriate. In no circumstances shall the use of electronic media constrain or result in discrimination against the public.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,9
For the implementation of the present Agreement, each Party shall encourage the use of new information and communications Regional Agreement on Access to Information technologies, such as open data, in the different languages used in the country, as appropriate. In no circumstances shall the use of electronic media constrain or result in discrimination against the public.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,9
For the implementation of the present Agreement, each Party shall encourage the use of new information and communications Regional Agreement on Access to Information technologies, such as open data, in the different languages used in the country, as appropriate. In no circumstances shall the use of electronic media constrain or result in discrimination against the public.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
4,9
For the implementation of the present Agreement, each Party shall encourage the use of new information and communications Regional Agreement on Access to Information technologies, such as open data, in the different languages used in the country, as appropriate. In no circumstances shall the use of electronic media constrain or result in discrimination against the public.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.1-5.4
1. Each Party shall ensure the public’s right of access to environmental information in its possession, control or custody,
in accordance with the principle of maximum disclosure.
2. The exercise of the right of access to environmental information includes:
(a) requesting and receiving information from competent authorities without mentioning any special interest or
explaining the reasons for the request;
(b) being informed promptly whether the requested information is in possession or not of the competent authority receiving the request; and
(c) being informed of the right to challenge and appeal when information is not delivered, and of the requirements for exercising this right.
3. Each Party shall facilitate access to environmental information for persons or groups in vulnerable situations, establishing procedures for the provision of assistance, from the formulation of requests through to the delivery of the information, taking into account their conditions and specificities, for the purpose of promoting access and participation under equal conditions.
4. Each Party shall guarantee that the above-mentioned persons or groups in vulnerable situations, including indigenous peoples and ethnic groups, receive assistance in preparing their requests and obtain a response.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.1-5.4
1. Each Party shall ensure the public’s right of access to environmental information in its possession, control or custody,
in accordance with the principle of maximum disclosure.
2. The exercise of the right of access to environmental information includes:
(a) requesting and receiving information from competent authorities without mentioning any special interest or
explaining the reasons for the request;
(b) being informed promptly whether the requested information is in possession or not of the competent authority receiving the request; and
(c) being informed of the right to challenge and appeal when information is not delivered, and of the requirements for exercising this right.
3. Each Party shall facilitate access to environmental information for persons or groups in vulnerable situations, establishing procedures for the provision of assistance, from the formulation of requests through to the delivery of the information, taking into account their conditions and specificities, for the purpose of promoting access and participation under equal conditions.
4. Each Party shall guarantee that the above-mentioned persons or groups in vulnerable situations, including indigenous peoples and ethnic groups, receive assistance in preparing their requests and obtain a response.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.1-5.4
1. Each Party shall ensure the public’s right of access to environmental information in its possession, control or custody,
in accordance with the principle of maximum disclosure.
2. The exercise of the right of access to environmental information includes:
(a) requesting and receiving information from competent authorities without mentioning any special interest or
explaining the reasons for the request;
(b) being informed promptly whether the requested information is in possession or not of the competent authority receiving the request; and
(c) being informed of the right to challenge and appeal when information is not delivered, and of the requirements for exercising this right.
3. Each Party shall facilitate access to environmental information for persons or groups in vulnerable situations, establishing procedures for the provision of assistance, from the formulation of requests through to the delivery of the information, taking into account their conditions and specificities, for the purpose of promoting access and participation under equal conditions.
4. Each Party shall guarantee that the above-mentioned persons or groups in vulnerable situations, including indigenous peoples and ethnic groups, receive assistance in preparing their requests and obtain a response.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.1-5.4
1. Each Party shall ensure the public’s right of access to environmental information in its possession, control or custody,
in accordance with the principle of maximum disclosure.
2. The exercise of the right of access to environmental information includes:
(a) requesting and receiving information from competent authorities without mentioning any special interest or
explaining the reasons for the request;
(b) being informed promptly whether the requested information is in possession or not of the competent authority receiving the request; and
(c) being informed of the right to challenge and appeal when information is not delivered, and of the requirements for exercising this right.
3. Each Party shall facilitate access to environmental information for persons or groups in vulnerable situations, establishing procedures for the provision of assistance, from the formulation of requests through to the delivery of the information, taking into account their conditions and specificities, for the purpose of promoting access and participation under equal conditions.
4. Each Party shall guarantee that the above-mentioned persons or groups in vulnerable situations, including indigenous peoples and ethnic groups, receive assistance in preparing their requests and obtain a response.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.11-5.17
11. The competent authorities shall guarantee that the environmental information is provided in the format requested by the applicant,
if available. If such a format is not available, the environmental information shall be provided in the available format.
12. The competent authorities shall respond to requests for environmental information as quickly as possible and within a period not longer than 30 business days from the date of receipt of the request, or less if so stipulated in domestic legislation.
13. Where, in exceptional circumstances and in accordance with domestic legislation, the competent authority requires more time to respond to the request, it shall notify the applicant in writing of the justification for the extension prior to the expiration of the period established in paragraph 12 of the present article. Such an extension will not exceed 10 business days.
14. In the event that the competent authority does not respond within the periods established in paragraphs 12 and 13 of the present article, paragraph 2 of article 8 shall apply.
15. When the competent authority receiving the request does not have the requested information, it shall notify the applicant as quickly as possible, indicating, if it can determine it, which authority may be in possession of the information. The request shall be forwarded to the relevant authority, and the applicant so informed.
16. When the requested information does not exist or has not yet been generated, the applicant shall be so informed, with explanation, within the periods established in paragraphs 12 and 13 of the present article.
17. Environmental information shall be disclosed at no cost, insofar as its reproduction or delivery is not required. Reproduction and delivery costs shall be applied in accordance with the procedures established by the competent authority. Such costs shall be reasonable and made known in advance, and payment can be waived in the event that the applicant is deemed to be in a vulnerable situation or to have special circumstances warranting such a waiver.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.11-5.17
11. The competent authorities shall guarantee that the environmental information is provided in the format requested by the applicant,
if available. If such a format is not available, the environmental information shall be provided in the available format.
12. The competent authorities shall respond to requests for environmental information as quickly as possible and within a period not longer than 30 business days from the date of receipt of the request, or less if so stipulated in domestic legislation.
13. Where, in exceptional circumstances and in accordance with domestic legislation, the competent authority requires more time to respond to the request, it shall notify the applicant in writing of the justification for the extension prior to the expiration of the period established in paragraph 12 of the present article. Such an extension will not exceed 10 business days.
14. In the event that the competent authority does not respond within the periods established in paragraphs 12 and 13 of the present article, paragraph 2 of article 8 shall apply.
15. When the competent authority receiving the request does not have the requested information, it shall notify the applicant as quickly as possible, indicating, if it can determine it, which authority may be in possession of the information. The request shall be forwarded to the relevant authority, and the applicant so informed.
16. When the requested information does not exist or has not yet been generated, the applicant shall be so informed, with explanation, within the periods established in paragraphs 12 and 13 of the present article.
17. Environmental information shall be disclosed at no cost, insofar as its reproduction or delivery is not required. Reproduction and delivery costs shall be applied in accordance with the procedures established by the competent authority. Such costs shall be reasonable and made known in advance, and payment can be waived in the event that the applicant is deemed to be in a vulnerable situation or to have special circumstances warranting such a waiver.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.11-5.17
11. The competent authorities shall guarantee that the environmental information is provided in the format requested by the applicant,
if available. If such a format is not available, the environmental information shall be provided in the available format.
12. The competent authorities shall respond to requests for environmental information as quickly as possible and within a period not longer than 30 business days from the date of receipt of the request, or less if so stipulated in domestic legislation.
13. Where, in exceptional circumstances and in accordance with domestic legislation, the competent authority requires more time to respond to the request, it shall notify the applicant in writing of the justification for the extension prior to the expiration of the period established in paragraph 12 of the present article. Such an extension will not exceed 10 business days.
14. In the event that the competent authority does not respond within the periods established in paragraphs 12 and 13 of the present article, paragraph 2 of article 8 shall apply.
15. When the competent authority receiving the request does not have the requested information, it shall notify the applicant as quickly as possible, indicating, if it can determine it, which authority may be in possession of the information. The request shall be forwarded to the relevant authority, and the applicant so informed.
16. When the requested information does not exist or has not yet been generated, the applicant shall be so informed, with explanation, within the periods established in paragraphs 12 and 13 of the present article.
17. Environmental information shall be disclosed at no cost, insofar as its reproduction or delivery is not required. Reproduction and delivery costs shall be applied in accordance with the procedures established by the competent authority. Such costs shall be reasonable and made known in advance, and payment can be waived in the event that the applicant is deemed to be in a vulnerable situation or to have special circumstances warranting such a waiver.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5.11-5.17
11. The competent authorities shall guarantee that the environmental information is provided in the format requested by the applicant,
if available. If such a format is not available, the environmental information shall be provided in the available format.
12. The competent authorities shall respond to requests for environmental information as quickly as possible and within a period not longer than 30 business days from the date of receipt of the request, or less if so stipulated in domestic legislation.
13. Where, in exceptional circumstances and in accordance with domestic legislation, the competent authority requires more time to respond to the request, it shall notify the applicant in writing of the justification for the extension prior to the expiration of the period established in paragraph 12 of the present article. Such an extension will not exceed 10 business days.
14. In the event that the competent authority does not respond within the periods established in paragraphs 12 and 13 of the present article, paragraph 2 of article 8 shall apply.
15. When the competent authority receiving the request does not have the requested information, it shall notify the applicant as quickly as possible, indicating, if it can determine it, which authority may be in possession of the information. The request shall be forwarded to the relevant authority, and the applicant so informed.
16. When the requested information does not exist or has not yet been generated, the applicant shall be so informed, with explanation, within the periods established in paragraphs 12 and 13 of the present article.
17. Environmental information shall be disclosed at no cost, insofar as its reproduction or delivery is not required. Reproduction and delivery costs shall be applied in accordance with the procedures established by the competent authority. Such costs shall be reasonable and made known in advance, and payment can be waived in the event that the applicant is deemed to be in a vulnerable situation or to have special circumstances warranting such a waiver.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5,18
Each Party shall establish or designate one or more impartial entities or institutions with autonomy and independence to promote transparency in access to environmental information, to oversee compliance with rules, and monitor, report on and guarantee the right of access to information. Each Party may consider including or strengthening, as appropriate, sanctioning powers within the scope of the responsibilities of the aforementioned entities or institutions.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5,18
Each Party shall establish or designate one or more impartial entities or institutions with autonomy and independence to promote transparency in access to environmental information, to oversee compliance with rules, and monitor, report on and guarantee the right of access to information. Each Party may consider including or strengthening, as appropriate, sanctioning powers within the scope of the responsibilities of the aforementioned entities or institutions.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5,18
Each Party shall establish or designate one or more impartial entities or institutions with autonomy and independence to promote transparency in access to environmental information, to oversee compliance with rules, and monitor, report on and guarantee the right of access to information. Each Party may consider including or strengthening, as appropriate, sanctioning powers within the scope of the responsibilities of the aforementioned entities or institutions.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
5,18
Each Party shall establish or designate one or more impartial entities or institutions with autonomy and independence to promote transparency in access to environmental information, to oversee compliance with rules, and monitor, report on and guarantee the right of access to information. Each Party may consider including or strengthening, as appropriate, sanctioning powers within the scope of the responsibilities of the aforementioned entities or institutions.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
6
1. Each Party shall guarantee, to the extent possible within available resources, that the competent authorities generate, collect, publicize and disseminate environmental information relevant to their functions in a systematic, proactive, timely, regular, accessible and comprehensible manner, and periodically update this information and encourage the disaggregation and decentralization of environmental information at the subnational and local levels. Each Party shall strengthen coordination between the different authorities of the State.
2. The competent authorities shall endeavour to ensure, to the extent possible, that environmental information is reusable, processable and available in formats that are accessible, and that no restrictions are placed on its reproduction or use, in accordance with domestic legislation.
3. Each Party shall have in place one or more up-to-date environmental information systems, which may include, inter alia:
(a) the texts of treaties and international agreements, as well as environmental laws, regulations and administrative acts;
(b) reports on the state of the environment;
(c) a list of public entities competent in environmental matters and, where possible, their respective areas of operation;
(d) a list of polluted areas, by type of pollutant and location;
(e) information on the use and conservation of natural resources and ecosystem services;
(f) scientific, technical or technological reports, studies and information on environmental matters produced by
academic and research institutions, whether public or private, national or foreign;
(g) climate change sources aimed at building national capacities;
(h) information on environmental impact assessment processes and on other environmental management instruments, where applicable, and environmental licences or permits granted by the public authorities;
(i) an estimated list of waste by type and, when possible, by volume, location and year; and
(j) information on the imposition of administrative sanctions in environmental matters.
Each Party shall guarantee that environmental information systems are duly organized, accessible to all persons and made progressively available through information technology and georeferenced media, where appropriate.
4. Each Party shall take steps to establish a pollutant release and transfer register covering air, water, soil and subsoil pollutants, as well as materials and waste in its jurisdiction. This register will be established progressively and updated periodically.
5. Each Party shall guarantee that in the case of an imminent threat to public health or the environment, the relevant competent authority shall immediately disclose and disseminate through the most effective means all pertinent information in its possession that could help the public take measures to prevent or limit potential damage. Each Party shall develop and implement an early warning system using available mechanisms.
6. In order to facilitate access by persons or groups in vulnerable situations to information that particularly affects them, each Party shall endeavour, where applicable, to ensure that the competent authorities disseminate environmental information in the various languages used in the country, and prepare alternative formats that are comprehensible to those groups, using suitable channels of communication.
7. Each Party shall use its best endeavours to publish and disseminate at regular intervals, not exceeding five years, a national report on the state of the environment, which may contain:
(a) information on the state of the environment and natural resources, including quantitative data, where possible;
(b) national actions to fulfil environmental legal obligations;
(c) advances in the implementation of the access rights; and
(d) collaboration agreements among public, social and private sectors.
Such reports shall be drafted in an easily comprehensible manner and accessible to the public in different formats and disseminated through appropriate means, taking into account cultural realities. Each Party may invite the public to make contributions to these reports.
8. Each Party shall encourage independent environmental performance reviews that take into account nationally or internationally agreed criteria and guides and common indicators, with a view to evaluating the efficacy, effectiveness and progress of its national environmental policies in fulfilment of their national and international commitments. The reviews shall include participation by the various stakeholders.
9. Each Party shall promote access to environmental information contained in concessions, contracts, agreements or authorizations granted, which involve the use of public goods, services or resources, in accordance with domestic legislation.
10. Each Party shall ensure that consumers and users have official, relevant and clear information on the environmental qualities of goods and services and their effects on health, favouring sustainable production and consumption patterns.
11. Each Party shall create and keep regularly updated its archiving and document management systems in environmental matters in accordance with its applicable rules with the aim of facilitating access to information at all times.
12. Each Party shall take the necessary measures, through legal or administrative frameworks, among others, to promote access to environmental information in the possession of private entities, in particular information on their operations and the possible risks and effects on human health and the environment.
13. In accordance with its capacities, each Party shall encourage public and private companies, particularly large companies, to prepare sustainability reports that reflect their social and environmental performance.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
6
1. Each Party shall guarantee, to the extent possible within available resources, that the competent authorities generate, collect, publicize and disseminate environmental information relevant to their functions in a systematic, proactive, timely, regular, accessible and comprehensible manner, and periodically update this information and encourage the disaggregation and decentralization of environmental information at the subnational and local levels. Each Party shall strengthen coordination between the different authorities of the State.
2. The competent authorities shall endeavour to ensure, to the extent possible, that environmental information is reusable, processable and available in formats that are accessible, and that no restrictions are placed on its reproduction or use, in accordance with domestic legislation.
3. Each Party shall have in place one or more up-to-date environmental information systems, which may include, inter alia:
(a) the texts of treaties and international agreements, as well as environmental laws, regulations and administrative acts;
(b) reports on the state of the environment;
(c) a list of public entities competent in environmental matters and, where possible, their respective areas of operation;
(d) a list of polluted areas, by type of pollutant and location;
(e) information on the use and conservation of natural resources and ecosystem services;
(f) scientific, technical or technological reports, studies and information on environmental matters produced by
academic and research institutions, whether public or private, national or foreign;
(g) climate change sources aimed at building national capacities;
(h) information on environmental impact assessment processes and on other environmental management instruments, where applicable, and environmental licences or permits granted by the public authorities;
(i) an estimated list of waste by type and, when possible, by volume, location and year; and
(j) information on the imposition of administrative sanctions in environmental matters.
Each Party shall guarantee that environmental information systems are duly organized, accessible to all persons and made progressively available through information technology and georeferenced media, where appropriate.
4. Each Party shall take steps to establish a pollutant release and transfer register covering air, water, soil and subsoil pollutants, as well as materials and waste in its jurisdiction. This register will be established progressively and updated periodically.
5. Each Party shall guarantee that in the case of an imminent threat to public health or the environment, the relevant competent authority shall immediately disclose and disseminate through the most effective means all pertinent information in its possession that could help the public take measures to prevent or limit potential damage. Each Party shall develop and implement an early warning system using available mechanisms.
6. In order to facilitate access by persons or groups in vulnerable situations to information that particularly affects them, each Party shall endeavour, where applicable, to ensure that the competent authorities disseminate environmental information in the various languages used in the country, and prepare alternative formats that are comprehensible to those groups, using suitable channels of communication.
7. Each Party shall use its best endeavours to publish and disseminate at regular intervals, not exceeding five years, a national report on the state of the environment, which may contain:
(a) information on the state of the environment and natural resources, including quantitative data, where possible;
(b) national actions to fulfil environmental legal obligations;
(c) advances in the implementation of the access rights; and
(d) collaboration agreements among public, social and private sectors.
Such reports shall be drafted in an easily comprehensible manner and accessible to the public in different formats and disseminated through appropriate means, taking into account cultural realities. Each Party may invite the public to make contributions to these reports.
8. Each Party shall encourage independent environmental performance reviews that take into account nationally or internationally agreed criteria and guides and common indicators, with a view to evaluating the efficacy, effectiveness and progress of its national environmental policies in fulfilment of their national and international commitments. The reviews shall include participation by the various stakeholders.
9. Each Party shall promote access to environmental information contained in concessions, contracts, agreements or authorizations granted, which involve the use of public goods, services or resources, in accordance with domestic legislation.
10. Each Party shall ensure that consumers and users have official, relevant and clear information on the environmental qualities of goods and services and their effects on health, favouring sustainable production and consumption patterns.
11. Each Party shall create and keep regularly updated its archiving and document management systems in environmental matters in accordance with its applicable rules with the aim of facilitating access to information at all times.
12. Each Party shall take the necessary measures, through legal or administrative frameworks, among others, to promote access to environmental information in the possession of private entities, in particular information on their operations and the possible risks and effects on human health and the environment.
13. In accordance with its capacities, each Party shall encourage public and private companies, particularly large companies, to prepare sustainability reports that reflect their social and environmental performance.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
6
1. Each Party shall guarantee, to the extent possible within available resources, that the competent authorities generate, collect, publicize and disseminate environmental information relevant to their functions in a systematic, proactive, timely, regular, accessible and comprehensible manner, and periodically update this information and encourage the disaggregation and decentralization of environmental information at the subnational and local levels. Each Party shall strengthen coordination between the different authorities of the State.
2. The competent authorities shall endeavour to ensure, to the extent possible, that environmental information is reusable, processable and available in formats that are accessible, and that no restrictions are placed on its reproduction or use, in accordance with domestic legislation.
3. Each Party shall have in place one or more up-to-date environmental information systems, which may include, inter alia:
(a) the texts of treaties and international agreements, as well as environmental laws, regulations and administrative acts;
(b) reports on the state of the environment;
(c) a list of public entities competent in environmental matters and, where possible, their respective areas of operation;
(d) a list of polluted areas, by type of pollutant and location;
(e) information on the use and conservation of natural resources and ecosystem services;
(f) scientific, technical or technological reports, studies and information on environmental matters produced by
academic and research institutions, whether public or private, national or foreign;
(g) climate change sources aimed at building national capacities;
(h) information on environmental impact assessment processes and on other environmental management instruments, where applicable, and environmental licences or permits granted by the public authorities;
(i) an estimated list of waste by type and, when possible, by volume, location and year; and
(j) information on the imposition of administrative sanctions in environmental matters.
Each Party shall guarantee that environmental information systems are duly organized, accessible to all persons and made progressively available through information technology and georeferenced media, where appropriate.
4. Each Party shall take steps to establish a pollutant release and transfer register covering air, water, soil and subsoil pollutants, as well as materials and waste in its jurisdiction. This register will be established progressively and updated periodically.
5. Each Party shall guarantee that in the case of an imminent threat to public health or the environment, the relevant competent authority shall immediately disclose and disseminate through the most effective means all pertinent information in its possession that could help the public take measures to prevent or limit potential damage. Each Party shall develop and implement an early warning system using available mechanisms.
6. In order to facilitate access by persons or groups in vulnerable situations to information that particularly affects them, each Party shall endeavour, where applicable, to ensure that the competent authorities disseminate environmental information in the various languages used in the country, and prepare alternative formats that are comprehensible to those groups, using suitable channels of communication.
7. Each Party shall use its best endeavours to publish and disseminate at regular intervals, not exceeding five years, a national report on the state of the environment, which may contain:
(a) information on the state of the environment and natural resources, including quantitative data, where possible;
(b) national actions to fulfil environmental legal obligations;
(c) advances in the implementation of the access rights; and
(d) collaboration agreements among public, social and private sectors.
Such reports shall be drafted in an easily comprehensible manner and accessible to the public in different formats and disseminated through appropriate means, taking into account cultural realities. Each Party may invite the public to make contributions to these reports.
8. Each Party shall encourage independent environmental performance reviews that take into account nationally or internationally agreed criteria and guides and common indicators, with a view to evaluating the efficacy, effectiveness and progress of its national environmental policies in fulfilment of their national and international commitments. The reviews shall include participation by the various stakeholders.
9. Each Party shall promote access to environmental information contained in concessions, contracts, agreements or authorizations granted, which involve the use of public goods, services or resources, in accordance with domestic legislation.
10. Each Party shall ensure that consumers and users have official, relevant and clear information on the environmental qualities of goods and services and their effects on health, favouring sustainable production and consumption patterns.
11. Each Party shall create and keep regularly updated its archiving and document management systems in environmental matters in accordance with its applicable rules with the aim of facilitating access to information at all times.
12. Each Party shall take the necessary measures, through legal or administrative frameworks, among others, to promote access to environmental information in the possession of private entities, in particular information on their operations and the possible risks and effects on human health and the environment.
13. In accordance with its capacities, each Party shall encourage public and private companies, particularly large companies, to prepare sustainability reports that reflect their social and environmental performance.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
6
1. Each Party shall guarantee, to the extent possible within available resources, that the competent authorities generate, collect, publicize and disseminate environmental information relevant to their functions in a systematic, proactive, timely, regular, accessible and comprehensible manner, and periodically update this information and encourage the disaggregation and decentralization of environmental information at the subnational and local levels. Each Party shall strengthen coordination between the different authorities of the State.
2. The competent authorities shall endeavour to ensure, to the extent possible, that environmental information is reusable, processable and available in formats that are accessible, and that no restrictions are placed on its reproduction or use, in accordance with domestic legislation.
3. Each Party shall have in place one or more up-to-date environmental information systems, which may include, inter alia:
(a) the texts of treaties and international agreements, as well as environmental laws, regulations and administrative acts;
(b) reports on the state of the environment;
(c) a list of public entities competent in environmental matters and, where possible, their respective areas of operation;
(d) a list of polluted areas, by type of pollutant and location;
(e) information on the use and conservation of natural resources and ecosystem services;
(f) scientific, technical or technological reports, studies and information on environmental matters produced by
academic and research institutions, whether public or private, national or foreign;
(g) climate change sources aimed at building national capacities;
(h) information on environmental impact assessment processes and on other environmental management instruments, where applicable, and environmental licences or permits granted by the public authorities;
(i) an estimated list of waste by type and, when possible, by volume, location and year; and
(j) information on the imposition of administrative sanctions in environmental matters.
Each Party shall guarantee that environmental information systems are duly organized, accessible to all persons and made progressively available through information technology and georeferenced media, where appropriate.
4. Each Party shall take steps to establish a pollutant release and transfer register covering air, water, soil and subsoil pollutants, as well as materials and waste in its jurisdiction. This register will be established progressively and updated periodically.
5. Each Party shall guarantee that in the case of an imminent threat to public health or the environment, the relevant competent authority shall immediately disclose and disseminate through the most effective means all pertinent information in its possession that could help the public take measures to prevent or limit potential damage. Each Party shall develop and implement an early warning system using available mechanisms.
6. In order to facilitate access by persons or groups in vulnerable situations to information that particularly affects them, each Party shall endeavour, where applicable, to ensure that the competent authorities disseminate environmental information in the various languages used in the country, and prepare alternative formats that are comprehensible to those groups, using suitable channels of communication.
7. Each Party shall use its best endeavours to publish and disseminate at regular intervals, not exceeding five years, a national report on the state of the environment, which may contain:
(a) information on the state of the environment and natural resources, including quantitative data, where possible;
(b) national actions to fulfil environmental legal obligations;
(c) advances in the implementation of the access rights; and
(d) collaboration agreements among public, social and private sectors.
Such reports shall be drafted in an easily comprehensible manner and accessible to the public in different formats and disseminated through appropriate means, taking into account cultural realities. Each Party may invite the public to make contributions to these reports.
8. Each Party shall encourage independent environmental performance reviews that take into account nationally or internationally agreed criteria and guides and common indicators, with a view to evaluating the efficacy, effectiveness and progress of its national environmental policies in fulfilment of their national and international commitments. The reviews shall include participation by the various stakeholders.
9. Each Party shall promote access to environmental information contained in concessions, contracts, agreements or authorizations granted, which involve the use of public goods, services or resources, in accordance with domestic legislation.
10. Each Party shall ensure that consumers and users have official, relevant and clear information on the environmental qualities of goods and services and their effects on health, favouring sustainable production and consumption patterns.
11. Each Party shall create and keep regularly updated its archiving and document management systems in environmental matters in accordance with its applicable rules with the aim of facilitating access to information at all times.
12. Each Party shall take the necessary measures, through legal or administrative frameworks, among others, to promote access to environmental information in the possession of private entities, in particular information on their operations and the possible risks and effects on human health and the environment.
13. In accordance with its capacities, each Party shall encourage public and private companies, particularly large companies, to prepare sustainability reports that reflect their social and environmental performance.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHPR
African Charter on Human and Peoples' Rights |
9
Every individual shall have the right to receive information.
Every individual shall have the right to express and disseminate his opinions within the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
ACHPR
African Charter on Human and Peoples' Rights |
9
Every individual shall have the right to receive information.
Every individual shall have the right to express and disseminate his opinions within the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHPR
African Charter on Human and Peoples' Rights |
9
Every individual shall have the right to receive information.
Every individual shall have the right to express and disseminate his opinions within the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
ACHPR
African Charter on Human and Peoples' Rights |
9
Every individual shall have the right to receive information.
Every individual shall have the right to express and disseminate his opinions within the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
V.2
The states parties shall create effective communication channels to disseminate among the public and private organizations working with persons with disabilities the normative and juridical advances that may be achieved in order to eliminate discrimination against persons with disabilities
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
V.2
The states parties shall create effective communication channels to disseminate among the public and private organizations working with persons with disabilities the normative and juridical advances that may be achieved in order to eliminate discrimination against persons with disabilities
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
V.2
The states parties shall create effective communication channels to disseminate among the public and private organizations working with persons with disabilities the normative and juridical advances that may be achieved in order to eliminate discrimination against persons with disabilities
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
V.2
The states parties shall create effective communication channels to disseminate among the public and private organizations working with persons with disabilities the normative and juridical advances that may be achieved in order to eliminate discrimination against persons with disabilities
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
6
Everyone has the right, individually and in association with others:
(a) To know, seek, obtain, receive and hold information about all human rights and fundamental
freedoms, including having access to information as to how those rights and freedoms are given effect in domestic legislative, judicial or administrative systems;
(b) As provided for in human rights and other applicable international instruments, freely to publish, impart or disseminate to others views, information and knowledge on all human rights and fundamental freedoms;
(c) To study, discuss, form and hold opinions on the observance, both in law and in practice, of all human rights and fundamental freedoms and, through these and other appropriate means, to draw public attention to those matters.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
6
Everyone has the right, individually and in association with others:
(a) To know, seek, obtain, receive and hold information about all human rights and fundamental
freedoms, including having access to information as to how those rights and freedoms are given effect in domestic legislative, judicial or administrative systems;
(b) As provided for in human rights and other applicable international instruments, freely to publish, impart or disseminate to others views, information and knowledge on all human rights and fundamental freedoms;
(c) To study, discuss, form and hold opinions on the observance, both in law and in practice, of all human rights and fundamental freedoms and, through these and other appropriate means, to draw public attention to those matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
6
Everyone has the right, individually and in association with others:
(a) To know, seek, obtain, receive and hold information about all human rights and fundamental
freedoms, including having access to information as to how those rights and freedoms are given effect in domestic legislative, judicial or administrative systems;
(b) As provided for in human rights and other applicable international instruments, freely to publish, impart or disseminate to others views, information and knowledge on all human rights and fundamental freedoms;
(c) To study, discuss, form and hold opinions on the observance, both in law and in practice, of all human rights and fundamental freedoms and, through these and other appropriate means, to draw public attention to those matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
6
Everyone has the right, individually and in association with others:
(a) To know, seek, obtain, receive and hold information about all human rights and fundamental
freedoms, including having access to information as to how those rights and freedoms are given effect in domestic legislative, judicial or administrative systems;
(b) As provided for in human rights and other applicable international instruments, freely to publish, impart or disseminate to others views, information and knowledge on all human rights and fundamental freedoms;
(c) To study, discuss, form and hold opinions on the observance, both in law and in practice, of all human rights and fundamental freedoms and, through these and other appropriate means, to draw public attention to those matters.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
14.1 & 14.2
1. The State has the responsibility to take legislative, judicial, administrative or other appropriate measures to promote the understanding by all persons under its jurisdiction of their civil, political, economic, social and cultural rights.
2. Such measures shall include, inter alia:
(a) The publication and widespread availability of national laws and regulations and of applicable
basic international human rights instruments;
(b) Full and equal access to international documents in the field of human rights, including the periodic reports by the State to the bodies established by the international human rights treaties to which it is a party, as well as the summary records of discussions and the official reports of these bodies.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
14.1 & 14.2
1. The State has the responsibility to take legislative, judicial, administrative or other appropriate measures to promote the understanding by all persons under its jurisdiction of their civil, political, economic, social and cultural rights.
2. Such measures shall include, inter alia:
(a) The publication and widespread availability of national laws and regulations and of applicable
basic international human rights instruments;
(b) Full and equal access to international documents in the field of human rights, including the periodic reports by the State to the bodies established by the international human rights treaties to which it is a party, as well as the summary records of discussions and the official reports of these bodies.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
14.1 & 14.2
1. The State has the responsibility to take legislative, judicial, administrative or other appropriate measures to promote the understanding by all persons under its jurisdiction of their civil, political, economic, social and cultural rights.
2. Such measures shall include, inter alia:
(a) The publication and widespread availability of national laws and regulations and of applicable
basic international human rights instruments;
(b) Full and equal access to international documents in the field of human rights, including the periodic reports by the State to the bodies established by the international human rights treaties to which it is a party, as well as the summary records of discussions and the official reports of these bodies.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right of access to information |
UNDHRD
UN Declaration on Human Rights Defenders |
14.1 & 14.2
1. The State has the responsibility to take legislative, judicial, administrative or other appropriate measures to promote the understanding by all persons under its jurisdiction of their civil, political, economic, social and cultural rights.
2. Such measures shall include, inter alia:
(a) The publication and widespread availability of national laws and regulations and of applicable
basic international human rights instruments;
(b) Full and equal access to international documents in the field of human rights, including the periodic reports by the State to the bodies established by the international human rights treaties to which it is a party, as well as the summary records of discussions and the official reports of these bodies.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to development |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
3.2
Peasants and other people working in rural areas have the right to determine and develop priorities and strategies to exercise their right to development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
23
Indigenous peoples have the right to determine and develop priorities and strategies for exercising their right to development. In particular, indigenous peoples have the right to be actively involved in developing and determining health, housing and other economic and social programmes affecting them and, as far as possible, to administer such programmes through their own institutions.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
32
1. Indigenous peoples have the right to determine and develop priorities and strategies for the development or use of their lands or territories and other resources. 2. States shall consult and cooperate in good faith with the indigenous peoples concerned through their own representative institutions in order to obtain their free and informed consent prior to the approval of any project affecting their lands or territories and other resources, particularly in connection with the development, utilization or exploitation of mineral, water or other resources. 3. States shall provide effective mechanisms for just and fair redress for any such activities, and appropriate measures shall be taken to mitigate adverse environmental, economic, social, cultural or spiritual impact.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
7.1
The peoples concerned shall have the right to decide their own priorities for the process of development as it affects their lives, beliefs, institutions and spiritual well-being and the lands they occupy or otherwise use, and to exercise control, to the extent possible, over their own economic, social and cultural development. In addition, they shall participate in the formulation, implementation and evaluation of plans and programmes for national and regional development which may affect them directly.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
1
The objective of the present Agreement is to guarantee the full and effective implementation in Latin America and the Caribbean of the rights of access to environmental information, public participation in the environmental decision-making process and access to justice in environmental matters, and the creation and strengthening of capacities and cooperation, contributing to the protection of the right of every person of present and future generations to live in a healthy environment and to sustainable development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
ACHPR
African Charter on Human and Peoples' Rights |
22
All peoples shall have the right to their economic, social and cultural development with due regard to their freedom and identity and in the equal enjoyment of the common heritage of mankind.
States shall have the duty, individually or collectively, to ensure the exercise of the right to development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
ACHPR
African Charter on Human and Peoples' Rights |
24
All peoples shall have the right to a general satisfactory environment favourable to their development.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XIX
Women shall have the right to fully enjoy their right to sustainable development. In this connection, the States Parties shall take all appropriate measures to:
a) Introduce the gender perspective in the national development planning procedures;
b) Ensure participation of women at all levels in the conceptualisation, decision-making, implementation and evaluation of development policies and programmes;
c) Promote women’s access to and control over productive resources such as land and guarantee their right to property;
d) Promote women’s access to credit, training, skills development and extension services at rural and urban levels in order to provide women with a higher quality of life and reduce the level of poverty among women;
e) Take into account indicators of human development specifically relating to women in the elaboration of development policies and programmes; and
f) Ensure that the negative effects of globalisation and any adverse effects of the implementation of trade and economic policies and programmes are reduced to the minimum for women.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to development |
ADHR
ASEAN Declaration on Human Rights |
35
The right to development is an inalienable human right by virtue of which every human person and the peoples of ASEAN are entitled to participate in, contribute to, enjoy and benefit equitably and sustainably from economic, social, cultural and political development. The right to development should be fulfilled so as to meet equitably the developmental and environmental needs of present and future generations. While development facilitates and is necessary for the enjoyment of all human rights, the lack of development may not be invoked to justify the violations of internationally recognised human rights.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
2.2
Particular attention shall be paid in the implementation of the present Declaration to the rights and special needs of peasants and other people working in rural areas, including older persons, women, youth, children and persons with disabilities, taking into account the need to address multiple forms of discrimination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
2.2
Particular attention shall be paid in the implementation of the present Declaration to the rights and special needs of peasants and other people working in rural areas, including older persons, women, youth, children and persons with disabilities, taking into account the need to address multiple forms of discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
2.2
Particular attention shall be paid in the implementation of the present Declaration to the rights and special needs of peasants and other people working in rural areas, including older persons, women, youth, children and persons with disabilities, taking into account the need to address multiple forms of discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
3
Peasants and other people working in rural areas have the right to the full enjoyment of all human rights and fundamental freedoms recognized in the Charter of the United Nations, the Universal Declaration of Human Rights and all other international human rights instruments, free from any kind of discrimination in the exercise of their rights based on any grounds such as origin, nationality, race, colour, descent, sex, language, culture, marital status, property, disability, age, political or other opinion, religion, birth or economic, social or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
3
Peasants and other people working in rural areas have the right to the full enjoyment of all human rights and fundamental freedoms recognized in the Charter of the United Nations, the Universal Declaration of Human Rights and all other international human rights instruments, free from any kind of discrimination in the exercise of their rights based on any grounds such as origin, nationality, race, colour, descent, sex, language, culture, marital status, property, disability, age, political or other opinion, religion, birth or economic, social or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
3
Peasants and other people working in rural areas have the right to the full enjoyment of all human rights and fundamental freedoms recognized in the Charter of the United Nations, the Universal Declaration of Human Rights and all other international human rights instruments, free from any kind of discrimination in the exercise of their rights based on any grounds such as origin, nationality, race, colour, descent, sex, language, culture, marital status, property, disability, age, political or other opinion, religion, birth or economic, social or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
4.1 &4.2.h
1. States shall take all appropriate measures to eliminate all forms of discrimination against peasant women and other women working in rural areas and to promote their empowerment in order to ensure, on the basis of equality between men and women, that they fully and equally enjoy all human rights and fundamental freedoms and that they are able to freely pursue, participate in and benefit from rural economic, social, political and cultural development.
2. States shall ensure that peasant women and other women working in rural areas enjoy without discrimination all the human rights and fundamental freedoms set out in the present Declaration and in other international human rights instruments, including the rights: [..] h. To equal access to, use of and management of land and natural resources, and to equal or priority treatment in land and agrarian reform and in land resettlement schemes
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
4.1 &4.2.h
1. States shall take all appropriate measures to eliminate all forms of discrimination against peasant women and other women working in rural areas and to promote their empowerment in order to ensure, on the basis of equality between men and women, that they fully and equally enjoy all human rights and fundamental freedoms and that they are able to freely pursue, participate in and benefit from rural economic, social, political and cultural development.
2. States shall ensure that peasant women and other women working in rural areas enjoy without discrimination all the human rights and fundamental freedoms set out in the present Declaration and in other international human rights instruments, including the rights: [..] h. To equal access to, use of and management of land and natural resources, and to equal or priority treatment in land and agrarian reform and in land resettlement schemes
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
4.1 &4.2.h
1. States shall take all appropriate measures to eliminate all forms of discrimination against peasant women and other women working in rural areas and to promote their empowerment in order to ensure, on the basis of equality between men and women, that they fully and equally enjoy all human rights and fundamental freedoms and that they are able to freely pursue, participate in and benefit from rural economic, social, political and cultural development.
2. States shall ensure that peasant women and other women working in rural areas enjoy without discrimination all the human rights and fundamental freedoms set out in the present Declaration and in other international human rights instruments, including the rights: [..] h. To equal access to, use of and management of land and natural resources, and to equal or priority treatment in land and agrarian reform and in land resettlement schemes
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
21.2
States shall take effective measures and, where appropriate, special measures to ensure continuing improvement of their economic and social conditions. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
21.2
States shall take effective measures and, where appropriate, special measures to ensure continuing improvement of their economic and social conditions. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
21.2
States shall take effective measures and, where appropriate, special measures to ensure continuing improvement of their economic and social conditions. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
22
1. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities in the implementation of this Declaration. 2. States shall take measures, in conjunction with indigenous peoples, to ensure that indigenous women and children enjoy the full protection and guarantees against all forms of violence and discrimination To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
22
1. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities in the implementation of this Declaration. 2. States shall take measures, in conjunction with indigenous peoples, to ensure that indigenous women and children enjoy the full protection and guarantees against all forms of violence and discrimination To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
22
1. Particular attention shall be paid to the rights and special needs of indigenous elders, women, youth, children and persons with disabilities in the implementation of this Declaration. 2. States shall take measures, in conjunction with indigenous peoples, to ensure that indigenous women and children enjoy the full protection and guarantees against all forms of violence and discrimination To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
2
Indigenous peoples and individuals are free and equal to all other peoples and individuals and have the right to be free from any kind of discrimination, in the exercise of their rights, in particular that based on their indigenous origin or
identity.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
2
Indigenous peoples and individuals are free and equal to all other peoples and individuals and have the right to be free from any kind of discrimination, in the exercise of their rights, in particular that based on their indigenous origin or
identity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
2
Indigenous peoples and individuals are free and equal to all other peoples and individuals and have the right to be free from any kind of discrimination, in the exercise of their rights, in particular that based on their indigenous origin or
identity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
44
All the rights and freedoms recognized herein are equally guaranteed to male and female indigenous individuals.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
44
All the rights and freedoms recognized herein are equally guaranteed to male and female indigenous individuals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
44
All the rights and freedoms recognized herein are equally guaranteed to male and female indigenous individuals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
3.1
Indigenous and tribal peoples shall enjoy the full measure of human rights and fundamental freedoms without hindrance or discrimination. The provisions of the Convention shall be applied without discrimination to male and female members of these peoples. To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
3.1
Indigenous and tribal peoples shall enjoy the full measure of human rights and fundamental freedoms without hindrance or discrimination. The provisions of the Convention shall be applied without discrimination to male and female members of these peoples. To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
3.1
Indigenous and tribal peoples shall enjoy the full measure of human rights and fundamental freedoms without hindrance or discrimination. The provisions of the Convention shall be applied without discrimination to male and female members of these peoples. To be read also in conjunction with the provisions reported above under "right to land".
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
4
1. Special measures shall be adopted as appropriate for safeguarding the persons, institutions, property, labour, cultures and environment of the peoples concerned.
2. Such special measures shall not be contrary to the freely-expressed wishes of the peoples concerned.
3. Enjoyment of the general rights of citizenship, without discrimination, shall not be prejudiced in any way by such special measures.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
4
1. Special measures shall be adopted as appropriate for safeguarding the persons, institutions, property, labour, cultures and environment of the peoples concerned.
2. Such special measures shall not be contrary to the freely-expressed wishes of the peoples concerned.
3. Enjoyment of the general rights of citizenship, without discrimination, shall not be prejudiced in any way by such special measures.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
4
1. Special measures shall be adopted as appropriate for safeguarding the persons, institutions, property, labour, cultures and environment of the peoples concerned.
2. Such special measures shall not be contrary to the freely-expressed wishes of the peoples concerned.
3. Enjoyment of the general rights of citizenship, without discrimination, shall not be prejudiced in any way by such special measures.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
2
Each Member for which this Convention is in force undertakes to declare and pursue a national policy designed to promote, by methods appropriate to national conditions and practice, equality of opportunity and treatment in respect of employment and occupation, with a view to eliminating any discrimination in respect thereof.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
2
Each Member for which this Convention is in force undertakes to declare and pursue a national policy designed to promote, by methods appropriate to national conditions and practice, equality of opportunity and treatment in respect of employment and occupation, with a view to eliminating any discrimination in respect thereof.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
2
Each Member for which this Convention is in force undertakes to declare and pursue a national policy designed to promote, by methods appropriate to national conditions and practice, equality of opportunity and treatment in respect of employment and occupation, with a view to eliminating any discrimination in respect thereof.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
5
1. Special measures of protection or assistance provided for in other Conventions or Recommendations adopted by the International Labour Conference shall not be deemed to be discrimination.
2. Any Member may, after consultation with representative employers' and workers' organisations, where such exist, determine that other special measures designed to meet the particular requirements of persons who, for reasons such as sex, age, disablement, family responsibilities or social or cultural status, are generally recognised to require special protection or assistance, shall not be deemed to be discrimination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
5
1. Special measures of protection or assistance provided for in other Conventions or Recommendations adopted by the International Labour Conference shall not be deemed to be discrimination.
2. Any Member may, after consultation with representative employers' and workers' organisations, where such exist, determine that other special measures designed to meet the particular requirements of persons who, for reasons such as sex, age, disablement, family responsibilities or social or cultural status, are generally recognised to require special protection or assistance, shall not be deemed to be discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ILO C111
Discrimination (Employment and Occupation) Convention, 1958 (No. 111) - ILO C111 |
5
1. Special measures of protection or assistance provided for in other Conventions or Recommendations adopted by the International Labour Conference shall not be deemed to be discrimination.
2. Any Member may, after consultation with representative employers' and workers' organisations, where such exist, determine that other special measures designed to meet the particular requirements of persons who, for reasons such as sex, age, disablement, family responsibilities or social or cultural status, are generally recognised to require special protection or assistance, shall not be deemed to be discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
1
All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience
and should act towards one another in a spirit of brotherhood.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
1
All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience
and should act towards one another in a spirit of brotherhood.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
1
All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience
and should act towards one another in a spirit of brotherhood.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
2
Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as
race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
2
Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as
race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
UDHR
Universal Declaration of human rights |
2
Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as
race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
2.1
Each State Party to the present Covenant undertakes to respect and to ensure to all individuals within its territory and subject to its jurisdiction the rights recognized in the present Covenant, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
2.1
Each State Party to the present Covenant undertakes to respect and to ensure to all individuals within its territory and subject to its jurisdiction the rights recognized in the present Covenant, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
2.1
Each State Party to the present Covenant undertakes to respect and to ensure to all individuals within its territory and subject to its jurisdiction the rights recognized in the present Covenant, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all civil and political rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all civil and political rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICCPR
International Covenant on Civil and Political Rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all civil and political rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
2.2
The States Parties to the present Covenant undertake to guarantee that the rights enunciated in the present Covenant will be exercised without discrimination of any kind as to race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
2.2
The States Parties to the present Covenant undertake to guarantee that the rights enunciated in the present Covenant will be exercised without discrimination of any kind as to race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
2.2
The States Parties to the present Covenant undertake to guarantee that the rights enunciated in the present Covenant will be exercised without discrimination of any kind as to race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all economic, social and cultural rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all economic, social and cultural rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICESCR
International Covenant of Economic Social and Cultural rights |
3
The States Parties to the present Covenant undertake to ensure the equal right of men and women to the enjoyment of all economic, social and cultural rights set forth in the present Covenant. To be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.2
States Parties shall, when the circumstances so warrant, take, in the social, economic, cultural and other fields, special and concrete measures to ensure the adequate development and protection of certain racial groups or individuals belonging to them, for the purpose of guaranteeing them the full and equal enjoyment of human rights and fundamental freedoms. These measures shall in no case entail as a consequence the maintenance of unequal or separate rights for different racial groups after the objectives for which they were taken have been achieved.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.2
States Parties shall, when the circumstances so warrant, take, in the social, economic, cultural and other fields, special and concrete measures to ensure the adequate development and protection of certain racial groups or individuals belonging to them, for the purpose of guaranteeing them the full and equal enjoyment of human rights and fundamental freedoms. These measures shall in no case entail as a consequence the maintenance of unequal or separate rights for different racial groups after the objectives for which they were taken have been achieved.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.2
States Parties shall, when the circumstances so warrant, take, in the social, economic, cultural and other fields, special and concrete measures to ensure the adequate development and protection of certain racial groups or individuals belonging to them, for the purpose of guaranteeing them the full and equal enjoyment of human rights and fundamental freedoms. These measures shall in no case entail as a consequence the maintenance of unequal or separate rights for different racial groups after the objectives for which they were taken have been achieved.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
14.2.g
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: [..] (g) To have access to agricultural credit and loans, marketing facilities, appropriate technology and equal treatment in land and agrarian reform as well as in land resettlement schemes.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] see also the rest of ICEDAW
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
4
1. Adoption by States Parties of temporary special measures aimed at accelerating de facto equality between men and women shall not be considered discrimination as defined in the present Convention, but shall in no way entail as a consequence the maintenance of unequal or separate standards; these measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.
2. Adoption by States Parties of special measures, including those measures contained in the present Convention, aimed at protecting maternity shall not be considered discriminatory.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CRC
International Convention on the Rights of the Child |
2.1
States Parties shall respect and ensure the rights set forth in the present Convention to each child within their jurisdiction without discrimination of any kind, irrespective of the child's or his or her parent's or legal guardian's race, colour, sex, language, religion, political or other opinion, national, ethnic or social origin, property, disability, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
CRC
International Convention on the Rights of the Child |
2.1
States Parties shall respect and ensure the rights set forth in the present Convention to each child within their jurisdiction without discrimination of any kind, irrespective of the child's or his or her parent's or legal guardian's race, colour, sex, language, religion, political or other opinion, national, ethnic or social origin, property, disability, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CRC
International Convention on the Rights of the Child |
2.1
States Parties shall respect and ensure the rights set forth in the present Convention to each child within their jurisdiction without discrimination of any kind, irrespective of the child's or his or her parent's or legal guardian's race, colour, sex, language, religion, political or other opinion, national, ethnic or social origin, property, disability, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICRPD
International Convention on the Rights of Persons with Disabilities |
4
States Parties undertake to ensure and promote the full realization of all human rights and fundamental freedoms for all persons with disabilities without discrimination of any kind on the basis of disability. [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICRPD
International Convention on the Rights of Persons with Disabilities |
4
States Parties undertake to ensure and promote the full realization of all human rights and fundamental freedoms for all persons with disabilities without discrimination of any kind on the basis of disability. [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICRPD
International Convention on the Rights of Persons with Disabilities |
4
States Parties undertake to ensure and promote the full realization of all human rights and fundamental freedoms for all persons with disabilities without discrimination of any kind on the basis of disability. [..] to be read in conjunction with the rights mentioned above
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
7
States Parties undertake, in accordance with the international instruments concerning human rights, to respect and to ensure to all migrant workers and members of their families within their territory or subject to their jurisdiction the rights provided for in the present Convention without distinction of any kind such as to sex, race, colour, language, religion or conviction, political or other opinion, national, ethnic or social origin, nationality, age, economic position, property, marital status, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
7
States Parties undertake, in accordance with the international instruments concerning human rights, to respect and to ensure to all migrant workers and members of their families within their territory or subject to their jurisdiction the rights provided for in the present Convention without distinction of any kind such as to sex, race, colour, language, religion or conviction, political or other opinion, national, ethnic or social origin, nationality, age, economic position, property, marital status, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
7
States Parties undertake, in accordance with the international instruments concerning human rights, to respect and to ensure to all migrant workers and members of their families within their territory or subject to their jurisdiction the rights provided for in the present Convention without distinction of any kind such as to sex, race, colour, language, religion or conviction, political or other opinion, national, ethnic or social origin, nationality, age, economic position, property, marital status, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
14
The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
14
The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
14
The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4.2 & 3
2.The Parties undertake to adopt, where necessary, adequate measures in order to promote, in all areas of economic, social, political and cultural life, full and effective equality between persons belonging to a national minority and those belonging to the majority. In this respect, they shall take due account of the specific conditions of the persons belonging to national minorities.
3 The measures adopted in accordance with paragraph 2 shall not be considered to be an act of discrimination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4.2 & 3
2.The Parties undertake to adopt, where necessary, adequate measures in order to promote, in all areas of economic, social, political and cultural life, full and effective equality between persons belonging to a national minority and those belonging to the majority. In this respect, they shall take due account of the specific conditions of the persons belonging to national minorities.
3 The measures adopted in accordance with paragraph 2 shall not be considered to be an act of discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4.2 & 3
2.The Parties undertake to adopt, where necessary, adequate measures in order to promote, in all areas of economic, social, political and cultural life, full and effective equality between persons belonging to a national minority and those belonging to the majority. In this respect, they shall take due account of the specific conditions of the persons belonging to national minorities.
3 The measures adopted in accordance with paragraph 2 shall not be considered to be an act of discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHR
American Convention on Human Rights |
1,1
The States Parties to this Convention undertake to respect the rights and freedoms recognized herein and to ensure to all persons subject to their jurisdiction the free and full exercise of those rights and freedoms, without any discrimination for reasons of race, color, sex, language, religion, political or other opinion, national or social origin, economic status, birth, or any other social condition.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ACHR
American Convention on Human Rights |
1,1
The States Parties to this Convention undertake to respect the rights and freedoms recognized herein and to ensure to all persons subject to their jurisdiction the free and full exercise of those rights and freedoms, without any discrimination for reasons of race, color, sex, language, religion, political or other opinion, national or social origin, economic status, birth, or any other social condition.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHR
American Convention on Human Rights |
1,1
The States Parties to this Convention undertake to respect the rights and freedoms recognized herein and to ensure to all persons subject to their jurisdiction the free and full exercise of those rights and freedoms, without any discrimination for reasons of race, color, sex, language, religion, political or other opinion, national or social origin, economic status, birth, or any other social condition.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
3
The State Parties to this Protocol undertake to guarantee the exercise of the rights set forth herein without discrimination of any kind for reasons related to race, color, sex, language, religion, political or other opinions, national or social origin, economic status, birth or any other social condition
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
3
The State Parties to this Protocol undertake to guarantee the exercise of the rights set forth herein without discrimination of any kind for reasons related to race, color, sex, language, religion, political or other opinions, national or social origin, economic status, birth or any other social condition
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
3
The State Parties to this Protocol undertake to guarantee the exercise of the rights set forth herein without discrimination of any kind for reasons related to race, color, sex, language, religion, political or other opinions, national or social origin, economic status, birth or any other social condition
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
18c
Everyone affected by a diminution of his physical or mental capacities is entitled to receive special attention designed to help him achieve the greatest possible development of his personality. The States Parties agree to adopt such measures as may be necessary for this purpose and, especially, to:
c. Include the consideration of solutions to specific requirements arising from needs of this group as a priority component of their urban development plans;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
18c
Everyone affected by a diminution of his physical or mental capacities is entitled to receive special attention designed to help him achieve the greatest possible development of his personality. The States Parties agree to adopt such measures as may be necessary for this purpose and, especially, to:
c. Include the consideration of solutions to specific requirements arising from needs of this group as a priority component of their urban development plans;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Protocol of San Salvador
Additional Protocol to the American Convention on Human Rights in the Area of Economic, Social and Cultural rights (Protocol of San Salvador) |
18c
Everyone affected by a diminution of his physical or mental capacities is entitled to receive special attention designed to help him achieve the greatest possible development of his personality. The States Parties agree to adopt such measures as may be necessary for this purpose and, especially, to:
c. Include the consideration of solutions to specific requirements arising from needs of this group as a priority component of their urban development plans;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
5
Every woman is entitled to the free and full exercise of her civil, political, economic, social and cultural rights, and may rely on the full protection of those rights as embodied in regional and international instruments on human rights. The States Parties recognize that violence against women prevents and nullifies the exercise of these rights.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
5
Every woman is entitled to the free and full exercise of her civil, political, economic, social and cultural rights, and may rely on the full protection of those rights as embodied in regional and international instruments on human rights. The States Parties recognize that violence against women prevents and nullifies the exercise of these rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
5
Every woman is entitled to the free and full exercise of her civil, political, economic, social and cultural rights, and may rely on the full protection of those rights as embodied in regional and international instruments on human rights. The States Parties recognize that violence against women prevents and nullifies the exercise of these rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
6
The right of every woman to be free from violence includes, among others:
a. The right of women to be free from all forms of discrimination; and
b. The right of women to be valued and educated free of stereotyped patterns of behavior and social and cultural practices based on concepts of inferiority or subordination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
6
The right of every woman to be free from violence includes, among others:
a. The right of women to be free from all forms of discrimination; and
b. The right of women to be valued and educated free of stereotyped patterns of behavior and social and cultural practices based on concepts of inferiority or subordination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
6
The right of every woman to be free from violence includes, among others:
a. The right of women to be free from all forms of discrimination; and
b. The right of women to be valued and educated free of stereotyped patterns of behavior and social and cultural practices based on concepts of inferiority or subordination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
7,15
In the implementation of the present Agreement, each Party shall guarantee that its domestic legislation and international obligations in relation to the rights of indigenous peoples and local communities are observed.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
7,15
In the implementation of the present Agreement, each Party shall guarantee that its domestic legislation and international obligations in relation to the rights of indigenous peoples and local communities are observed.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Escazu Agreement
Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the Caribbean |
7,15
In the implementation of the present Agreement, each Party shall guarantee that its domestic legislation and international obligations in relation to the rights of indigenous peoples and local communities are observed.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
2
Every individual shall be entitled to the enjoyment of the rights and freedoms recognised and guaranteed in the present Charter without distinction of any kind such as race, ethnic group, colour, sex, language, religion, political or any other opinion, national and social origin, fortune, birth or any status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
2
Every individual shall be entitled to the enjoyment of the rights and freedoms recognised and guaranteed in the present Charter without distinction of any kind such as race, ethnic group, colour, sex, language, religion, political or any other opinion, national and social origin, fortune, birth or any status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
2
Every individual shall be entitled to the enjoyment of the rights and freedoms recognised and guaranteed in the present Charter without distinction of any kind such as race, ethnic group, colour, sex, language, religion, political or any other opinion, national and social origin, fortune, birth or any status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
19
All peoples shall be equal; they shall enjoy the same respect and shall have the same rights. Nothing shall justify the domination of a people by another.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
19
All peoples shall be equal; they shall enjoy the same respect and shall have the same rights. Nothing shall justify the domination of a people by another.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACHPR
African Charter on Human and Peoples' Rights |
19
All peoples shall be equal; they shall enjoy the same respect and shall have the same rights. Nothing shall justify the domination of a people by another.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACRWC
African Charter on the Rights and Welfare of the Child |
3
Every child shall be entitled to the enjoyment of the rights and freedoms recognized and guaranteed in this Charter irrespective of the child’s or his/her parents’ or legal guardians’ race, ethnic group, colour, sex, language, religion, political or other opinion, national and social origin, fortune, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ACRWC
African Charter on the Rights and Welfare of the Child |
3
Every child shall be entitled to the enjoyment of the rights and freedoms recognized and guaranteed in this Charter irrespective of the child’s or his/her parents’ or legal guardians’ race, ethnic group, colour, sex, language, religion, political or other opinion, national and social origin, fortune, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ACRWC
African Charter on the Rights and Welfare of the Child |
3
Every child shall be entitled to the enjoyment of the rights and freedoms recognized and guaranteed in this Charter irrespective of the child’s or his/her parents’ or legal guardians’ race, ethnic group, colour, sex, language, religion, political or other opinion, national and social origin, fortune, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
II.1
States Parties shall combat all forms of discrimination against women through appropriate legislative, institutional and other measures. In this regard they shall:
a) include in their national constitutions and other legislative instruments, if not already done, the principle of equality between women and men and ensure its effective application;
b) enact and effectively implement appropriate legislative or regulatory measures, including those prohibiting and curbing all forms of discrimination particularly those harmful practices which endanger the health and general well-being of women;
c) integrate a gender perspective in their policy decisions, legislation, development plans, programmes and activities and in all other spheres of life;
d) take corrective and positive action in those areas where discrimination against women in law and in fact continues to exist;
e) support the local, national, regional and continental initiatives directed at eradicating all forms of discrimination against women.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
II.1
States Parties shall combat all forms of discrimination against women through appropriate legislative, institutional and other measures. In this regard they shall:
a) include in their national constitutions and other legislative instruments, if not already done, the principle of equality between women and men and ensure its effective application;
b) enact and effectively implement appropriate legislative or regulatory measures, including those prohibiting and curbing all forms of discrimination particularly those harmful practices which endanger the health and general well-being of women;
c) integrate a gender perspective in their policy decisions, legislation, development plans, programmes and activities and in all other spheres of life;
d) take corrective and positive action in those areas where discrimination against women in law and in fact continues to exist;
e) support the local, national, regional and continental initiatives directed at eradicating all forms of discrimination against women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
II.1
States Parties shall combat all forms of discrimination against women through appropriate legislative, institutional and other measures. In this regard they shall:
a) include in their national constitutions and other legislative instruments, if not already done, the principle of equality between women and men and ensure its effective application;
b) enact and effectively implement appropriate legislative or regulatory measures, including those prohibiting and curbing all forms of discrimination particularly those harmful practices which endanger the health and general well-being of women;
c) integrate a gender perspective in their policy decisions, legislation, development plans, programmes and activities and in all other spheres of life;
d) take corrective and positive action in those areas where discrimination against women in law and in fact continues to exist;
e) support the local, national, regional and continental initiatives directed at eradicating all forms of discrimination against women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XXIIIa
The States Parties undertake to:
a) Ensure the protection of women with disabilities and take specific measures commensurate with their physical, economic and social needs to facilitate their access to employment, professional and vocational training as well as their participation in decision-making;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XXIIIa
The States Parties undertake to:
a) Ensure the protection of women with disabilities and take specific measures commensurate with their physical, economic and social needs to facilitate their access to employment, professional and vocational training as well as their participation in decision-making;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XXIIIa
The States Parties undertake to:
a) Ensure the protection of women with disabilities and take specific measures commensurate with their physical, economic and social needs to facilitate their access to employment, professional and vocational training as well as their participation in decision-making;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XIX.a
Women shall have the right to fully enjoy their right to sustainable development. In this connection, the States Parties shall take all appropriate measures to:
a) Introduce the gender perspective in the national development
planning procedures;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XIX.a
Women shall have the right to fully enjoy their right to sustainable development. In this connection, the States Parties shall take all appropriate measures to:
a) Introduce the gender perspective in the national development
planning procedures;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XIX.a
Women shall have the right to fully enjoy their right to sustainable development. In this connection, the States Parties shall take all appropriate measures to:
a) Introduce the gender perspective in the national development
planning procedures;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
1
All persons are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of humanity.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
1
All persons are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of humanity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
1
All persons are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of humanity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
2
Every person is entitled to the rights and freedoms set forth herein, without distinction of any kind, such as race, gender, age, language, religion, political or other opinion, national or social origin, economic status, birth, disability or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
2
Every person is entitled to the rights and freedoms set forth herein, without distinction of any kind, such as race, gender, age, language, religion, political or other opinion, national or social origin, economic status, birth, disability or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
2
Every person is entitled to the rights and freedoms set forth herein, without distinction of any kind, such as race, gender, age, language, religion, political or other opinion, national or social origin, economic status, birth, disability or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
4
The rights of women, children, the elderly, persons with disabilities, migrant workers, and vulnerable and marginalised groups are an inalienable, integral and indivisible part of human rights and fundamental freedoms.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
4
The rights of women, children, the elderly, persons with disabilities, migrant workers, and vulnerable and marginalised groups are an inalienable, integral and indivisible part of human rights and fundamental freedoms.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
ADHR
ASEAN Declaration on Human Rights |
4
The rights of women, children, the elderly, persons with disabilities, migrant workers, and vulnerable and marginalised groups are an inalienable, integral and indivisible part of human rights and fundamental freedoms.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
IV.1
To achieve the objectives of this Convention, the states parties undertake to:
1. Cooperate with one another in helping to prevent and eliminate discrimination against persons with disabilities;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
IV.1
To achieve the objectives of this Convention, the states parties undertake to:
1. Cooperate with one another in helping to prevent and eliminate discrimination against persons with disabilities;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
IV.1
To achieve the objectives of this Convention, the states parties undertake to:
1. Cooperate with one another in helping to prevent and eliminate discrimination against persons with disabilities;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
III.1
To achieve the objectives of this Convention, the states parties undertake:
1. To adopt the legislative, social, educational, labor-related, or any other measures needed to eliminate discrimination against persons with disabilities and to promote their full integration into society, including, but not limited to:
a) Measures to eliminate discrimination gradually and to promote integration by government authorities and/or private entities in providing or making available goods, services, facilities, programs, and activities such as employment, transportation, communications, housing, recreation, education, sports, law enforcement and administration of justice, and political and administrative activities;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
III.1
To achieve the objectives of this Convention, the states parties undertake:
1. To adopt the legislative, social, educational, labor-related, or any other measures needed to eliminate discrimination against persons with disabilities and to promote their full integration into society, including, but not limited to:
a) Measures to eliminate discrimination gradually and to promote integration by government authorities and/or private entities in providing or making available goods, services, facilities, programs, and activities such as employment, transportation, communications, housing, recreation, education, sports, law enforcement and administration of justice, and political and administrative activities;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality and non-discrimination |
CIADDIS
Inter-American Convention on the Elimination of All Forms of Discrimination against Persons with Disabilities |
III.1
To achieve the objectives of this Convention, the states parties undertake:
1. To adopt the legislative, social, educational, labor-related, or any other measures needed to eliminate discrimination against persons with disabilities and to promote their full integration into society, including, but not limited to:
a) Measures to eliminate discrimination gradually and to promote integration by government authorities and/or private entities in providing or making available goods, services, facilities, programs, and activities such as employment, transportation, communications, housing, recreation, education, sports, law enforcement and administration of justice, and political and administrative activities;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UDHR
Universal Declaration of human rights |
10
Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UDHR
Universal Declaration of human rights |
10
Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UDHR
Universal Declaration of human rights |
10
Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UDHR
Universal Declaration of human rights |
10
Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICCPR
International Covenant on Civil and Political Rights |
14
1. All persons shall be equal before the courts and tribunals. In the determination of any criminal charge against him, or of his rights and obligations in a suit at law, everyone shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law. The press and the public may be excluded from all or part of a trial for reasons of morals, public order (ordre public) or national security in a democratic society, or when the interest of the private lives of the parties so requires, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice; but any judgement rendered in a criminal case or in a suit at law shall be made public except where the interest of juvenile persons otherwise requires or the proceedings concern matrimonial disputes or the guardianship of children. [..]
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICCPR
International Covenant on Civil and Political Rights |
14
1. All persons shall be equal before the courts and tribunals. In the determination of any criminal charge against him, or of his rights and obligations in a suit at law, everyone shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law. The press and the public may be excluded from all or part of a trial for reasons of morals, public order (ordre public) or national security in a democratic society, or when the interest of the private lives of the parties so requires, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice; but any judgement rendered in a criminal case or in a suit at law shall be made public except where the interest of juvenile persons otherwise requires or the proceedings concern matrimonial disputes or the guardianship of children. [..]
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICCPR
International Covenant on Civil and Political Rights |
14
1. All persons shall be equal before the courts and tribunals. In the determination of any criminal charge against him, or of his rights and obligations in a suit at law, everyone shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law. The press and the public may be excluded from all or part of a trial for reasons of morals, public order (ordre public) or national security in a democratic society, or when the interest of the private lives of the parties so requires, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice; but any judgement rendered in a criminal case or in a suit at law shall be made public except where the interest of juvenile persons otherwise requires or the proceedings concern matrimonial disputes or the guardianship of children. [..]
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICCPR
International Covenant on Civil and Political Rights |
14
1. All persons shall be equal before the courts and tribunals. In the determination of any criminal charge against him, or of his rights and obligations in a suit at law, everyone shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law. The press and the public may be excluded from all or part of a trial for reasons of morals, public order (ordre public) or national security in a democratic society, or when the interest of the private lives of the parties so requires, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice; but any judgement rendered in a criminal case or in a suit at law shall be made public except where the interest of juvenile persons otherwise requires or the proceedings concern matrimonial disputes or the guardianship of children. [..]
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.a
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights:
(a) The right to equal treatment before the tribunals and all other organs administering justice;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.a
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights:
(a) The right to equal treatment before the tribunals and all other organs administering justice;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.a
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights:
(a) The right to equal treatment before the tribunals and all other organs administering justice;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.a
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights:
(a) The right to equal treatment before the tribunals and all other organs administering justice;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
6
States Parties shall assure to everyone within their jurisdiction effective protection and remedies, through the competent national tribunals and other State institutions, against any acts of racial discrimination which violate his human rights and fundamental freedoms contrary to this Convention, as well as the right to seek from such tribunals just and adequate reparation or satisfaction for any damage suffered as a result of such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
6
States Parties shall assure to everyone within their jurisdiction effective protection and remedies, through the competent national tribunals and other State institutions, against any acts of racial discrimination which violate his human rights and fundamental freedoms contrary to this Convention, as well as the right to seek from such tribunals just and adequate reparation or satisfaction for any damage suffered as a result of such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
6
States Parties shall assure to everyone within their jurisdiction effective protection and remedies, through the competent national tribunals and other State institutions, against any acts of racial discrimination which violate his human rights and fundamental freedoms contrary to this Convention, as well as the right to seek from such tribunals just and adequate reparation or satisfaction for any damage suffered as a result of such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
6
States Parties shall assure to everyone within their jurisdiction effective protection and remedies, through the competent national tribunals and other State institutions, against any acts of racial discrimination which violate his human rights and fundamental freedoms contrary to this Convention, as well as the right to seek from such tribunals just and adequate reparation or satisfaction for any damage suffered as a result of such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15.2
States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRPD
International Convention on the Rights of Persons with Disabilities |
13
1. States Parties shall ensure effective access to justice for persons with disabilities on an equal basis with others, including through the provision of procedural and age-appropriate accommodations, in order to facilitate their effective role as direct and indirect participants, including as witnesses, in all legal proceedings, including at investigative and other preliminary stages.
2. In order to help to ensure effective access to justice for persons with disabilities, States Parties shall promote appropriate training for those working in the field of administration of justice, including police and prison staff.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRPD
International Convention on the Rights of Persons with Disabilities |
13
1. States Parties shall ensure effective access to justice for persons with disabilities on an equal basis with others, including through the provision of procedural and age-appropriate accommodations, in order to facilitate their effective role as direct and indirect participants, including as witnesses, in all legal proceedings, including at investigative and other preliminary stages.
2. In order to help to ensure effective access to justice for persons with disabilities, States Parties shall promote appropriate training for those working in the field of administration of justice, including police and prison staff.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRPD
International Convention on the Rights of Persons with Disabilities |
13
1. States Parties shall ensure effective access to justice for persons with disabilities on an equal basis with others, including through the provision of procedural and age-appropriate accommodations, in order to facilitate their effective role as direct and indirect participants, including as witnesses, in all legal proceedings, including at investigative and other preliminary stages.
2. In order to help to ensure effective access to justice for persons with disabilities, States Parties shall promote appropriate training for those working in the field of administration of justice, including police and prison staff.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRPD
International Convention on the Rights of Persons with Disabilities |
13
1. States Parties shall ensure effective access to justice for persons with disabilities on an equal basis with others, including through the provision of procedural and age-appropriate accommodations, in order to facilitate their effective role as direct and indirect participants, including as witnesses, in all legal proceedings, including at investigative and other preliminary stages.
2. In order to help to ensure effective access to justice for persons with disabilities, States Parties shall promote appropriate training for those working in the field of administration of justice, including police and prison staff.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
18.1
Migrant workers and members of their families shall have the right to equality with nationals of the State concerned before the courts and tribunals. In the determination of any criminal charge against them or of their rights and obligations in a suit of law, they shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
18.1
Migrant workers and members of their families shall have the right to equality with nationals of the State concerned before the courts and tribunals. In the determination of any criminal charge against them or of their rights and obligations in a suit of law, they shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
18.1
Migrant workers and members of their families shall have the right to equality with nationals of the State concerned before the courts and tribunals. In the determination of any criminal charge against them or of their rights and obligations in a suit of law, they shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
18.1
Migrant workers and members of their families shall have the right to equality with nationals of the State concerned before the courts and tribunals. In the determination of any criminal charge against them or of their rights and obligations in a suit of law, they shall be entitled to a fair and public hearing by a competent, independent and impartial tribunal established by law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
12
1. Peasants and other people working in rural areas have the right to effective and non-discriminatory access to justice, including access to fair procedures for the resolution of disputes and to effective remedies for all infringements of their human rights. Such decisions shall give due consideration to their customs, traditions, rules and legal systems in conformity with relevant obligations under international human rights law.
2. States shall provide for non-discriminatory access, through impartial and competent judicial and administrative bodies, to timely, affordable and effective means of resolving disputes in the language of the persons concerned, and shall provide effective and prompt remedies, which may include a right of appeal, restitution, indemnity, compensation and reparation. 3. Peasants and other people working in rural areas have the right to legal assistance. States shall consider additional measures, including legal aid, to support peasants and other people working in rural areas who would otherwise not have access to administrative and judicial services.
4. States shall consider measures to strengthen relevant national institutions for the promotion and protection of all human rights, including the rights described in the present Declaration.
5. States shall provide peasants and other people working in rural areas with effective mechanisms for the prevention of and redress for any action that has the aim or effect of violating their human rights, arbitrarily dispossessing them of their land and
natural resources or of depriving them of their means of subsistence and integrity, and for any form of forced sedentarization or population displacement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
12
1. Peasants and other people working in rural areas have the right to effective and non-discriminatory access to justice, including access to fair procedures for the resolution of disputes and to effective remedies for all infringements of their human rights. Such decisions shall give due consideration to their customs, traditions, rules and legal systems in conformity with relevant obligations under international human rights law.
2. States shall provide for non-discriminatory access, through impartial and competent judicial and administrative bodies, to timely, affordable and effective means of resolving disputes in the language of the persons concerned, and shall provide effective and prompt remedies, which may include a right of appeal, restitution, indemnity, compensation and reparation. 3. Peasants and other people working in rural areas have the right to legal assistance. States shall consider additional measures, including legal aid, to support peasants and other people working in rural areas who would otherwise not have access to administrative and judicial services.
4. States shall consider measures to strengthen relevant national institutions for the promotion and protection of all human rights, including the rights described in the present Declaration.
5. States shall provide peasants and other people working in rural areas with effective mechanisms for the prevention of and redress for any action that has the aim or effect of violating their human rights, arbitrarily dispossessing them of their land and
natural resources or of depriving them of their means of subsistence and integrity, and for any form of forced sedentarization or population displacement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
12
1. Peasants and other people working in rural areas have the right to effective and non-discriminatory access to justice, including access to fair procedures for the resolution of disputes and to effective remedies for all infringements of their human rights. Such decisions shall give due consideration to their customs, traditions, rules and legal systems in conformity with relevant obligations under international human rights law.
2. States shall provide for non-discriminatory access, through impartial and competent judicial and administrative bodies, to timely, affordable and effective means of resolving disputes in the language of the persons concerned, and shall provide effective and prompt remedies, which may include a right of appeal, restitution, indemnity, compensation and reparation. 3. Peasants and other people working in rural areas have the right to legal assistance. States shall consider additional measures, including legal aid, to support peasants and other people working in rural areas who would otherwise not have access to administrative and judicial services.
4. States shall consider measures to strengthen relevant national institutions for the promotion and protection of all human rights, including the rights described in the present Declaration.
5. States shall provide peasants and other people working in rural areas with effective mechanisms for the prevention of and redress for any action that has the aim or effect of violating their human rights, arbitrarily dispossessing them of their land and
natural resources or of depriving them of their means of subsistence and integrity, and for any form of forced sedentarization or population displacement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
12
1. Peasants and other people working in rural areas have the right to effective and non-discriminatory access to justice, including access to fair procedures for the resolution of disputes and to effective remedies for all infringements of their human rights. Such decisions shall give due consideration to their customs, traditions, rules and legal systems in conformity with relevant obligations under international human rights law.
2. States shall provide for non-discriminatory access, through impartial and competent judicial and administrative bodies, to timely, affordable and effective means of resolving disputes in the language of the persons concerned, and shall provide effective and prompt remedies, which may include a right of appeal, restitution, indemnity, compensation and reparation. 3. Peasants and other people working in rural areas have the right to legal assistance. States shall consider additional measures, including legal aid, to support peasants and other people working in rural areas who would otherwise not have access to administrative and judicial services.
4. States shall consider measures to strengthen relevant national institutions for the promotion and protection of all human rights, including the rights described in the present Declaration.
5. States shall provide peasants and other people working in rural areas with effective mechanisms for the prevention of and redress for any action that has the aim or effect of violating their human rights, arbitrarily dispossessing them of their land and
natural resources or of depriving them of their means of subsistence and integrity, and for any form of forced sedentarization or population displacement.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
40
Indigenous peoples have the right to access to and prompt decision through just and fair procedures for the resolution of conflicts and disputes with States or other parties, as well as to effective remedies for all infringements of their
individual and collective rights. Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
40
Indigenous peoples have the right to access to and prompt decision through just and fair procedures for the resolution of conflicts and disputes with States or other parties, as well as to effective remedies for all infringements of their
individual and collective rights. Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
40
Indigenous peoples have the right to access to and prompt decision through just and fair procedures for the resolution of conflicts and disputes with States or other parties, as well as to effective remedies for all infringements of their
individual and collective rights. Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
40
Indigenous peoples have the right to access to and prompt decision through just and fair procedures for the resolution of conflicts and disputes with States or other parties, as well as to effective remedies for all infringements of their
individual and collective rights. Such a decision shall give due consideration to the customs, traditions, rules and legal systems of the indigenous peoples concerned and international human rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
6
1. In the determination of his civil rights and obligations or of any criminal charge against him, everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law. Judgment shall be pronounced publicly but the press and public may be excluded from all or part of the trial in the interests of morals, public order or national security in a democratic society, where the interests of juveniles or the protection of the private life of the parties so require, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice.
2. Everyone charged with a criminal offence shall be presumed innocent until proved guilty according to law.
3. Everyone charged with a criminal offence has the following minimum rights:
(a) to be informed promptly, in a language which he understands and in detail, of the nature and cause of the
accusation against him;
(b) to have adequate time and facilities for the preparation of his defence;
(c) to defend himself in person or through legal assistance of his own choosing or, if he has not sufficient means to pay for legal assistance, to be given it free when the interests of justice so require;
(d) to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him;
(e) to have the free assistance of an interpreter if he cannot understand or speak the language used in court.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
6
1. In the determination of his civil rights and obligations or of any criminal charge against him, everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law. Judgment shall be pronounced publicly but the press and public may be excluded from all or part of the trial in the interests of morals, public order or national security in a democratic society, where the interests of juveniles or the protection of the private life of the parties so require, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice.
2. Everyone charged with a criminal offence shall be presumed innocent until proved guilty according to law.
3. Everyone charged with a criminal offence has the following minimum rights:
(a) to be informed promptly, in a language which he understands and in detail, of the nature and cause of the
accusation against him;
(b) to have adequate time and facilities for the preparation of his defence;
(c) to defend himself in person or through legal assistance of his own choosing or, if he has not sufficient means to pay for legal assistance, to be given it free when the interests of justice so require;
(d) to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him;
(e) to have the free assistance of an interpreter if he cannot understand or speak the language used in court.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
6
1. In the determination of his civil rights and obligations or of any criminal charge against him, everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law. Judgment shall be pronounced publicly but the press and public may be excluded from all or part of the trial in the interests of morals, public order or national security in a democratic society, where the interests of juveniles or the protection of the private life of the parties so require, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice.
2. Everyone charged with a criminal offence shall be presumed innocent until proved guilty according to law.
3. Everyone charged with a criminal offence has the following minimum rights:
(a) to be informed promptly, in a language which he understands and in detail, of the nature and cause of the
accusation against him;
(b) to have adequate time and facilities for the preparation of his defence;
(c) to defend himself in person or through legal assistance of his own choosing or, if he has not sufficient means to pay for legal assistance, to be given it free when the interests of justice so require;
(d) to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him;
(e) to have the free assistance of an interpreter if he cannot understand or speak the language used in court.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ECHR
European Convention for the Protection of Human Rights and Fundamental Freedoms |
6
1. In the determination of his civil rights and obligations or of any criminal charge against him, everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law. Judgment shall be pronounced publicly but the press and public may be excluded from all or part of the trial in the interests of morals, public order or national security in a democratic society, where the interests of juveniles or the protection of the private life of the parties so require, or to the extent strictly necessary in the opinion of the court in special circumstances where publicity would prejudice the interests of justice.
2. Everyone charged with a criminal offence shall be presumed innocent until proved guilty according to law.
3. Everyone charged with a criminal offence has the following minimum rights:
(a) to be informed promptly, in a language which he understands and in detail, of the nature and cause of the
accusation against him;
(b) to have adequate time and facilities for the preparation of his defence;
(c) to defend himself in person or through legal assistance of his own choosing or, if he has not sufficient means to pay for legal assistance, to be given it free when the interests of justice so require;
(d) to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him;
(e) to have the free assistance of an interpreter if he cannot understand or speak the language used in court.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XVIII
Every person may resort to the courts to ensure respect for his legal rights. There should likewise be available to him a simple, brief procedure whereby the courts will protect him from acts of authority that, to his prejudice, violate any fundamental constitutional rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XVIII
Every person may resort to the courts to ensure respect for his legal rights. There should likewise be available to him a simple, brief procedure whereby the courts will protect him from acts of authority that, to his prejudice, violate any fundamental constitutional rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XVIII
Every person may resort to the courts to ensure respect for his legal rights. There should likewise be available to him a simple, brief procedure whereby the courts will protect him from acts of authority that, to his prejudice, violate any fundamental constitutional rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XVIII
Every person may resort to the courts to ensure respect for his legal rights. There should likewise be available to him a simple, brief procedure whereby the courts will protect him from acts of authority that, to his prejudice, violate any fundamental constitutional rights.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XXVI
Every accused person is presumed to be innocent until proved guilty.
Every person accused of an offense has the right to be given an impartial and public hearing, and to be tried by courts previously established in accordance with pre-existing laws, and not to receive cruel, infamous or unusual punishment.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XXVI
Every accused person is presumed to be innocent until proved guilty.
Every person accused of an offense has the right to be given an impartial and public hearing, and to be tried by courts previously established in accordance with pre-existing laws, and not to receive cruel, infamous or unusual punishment.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XXVI
Every accused person is presumed to be innocent until proved guilty.
Every person accused of an offense has the right to be given an impartial and public hearing, and to be tried by courts previously established in accordance with pre-existing laws, and not to receive cruel, infamous or unusual punishment.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADRDM
American Declaration on the Rights and Duties of Man |
XXVI
Every accused person is presumed to be innocent until proved guilty.
Every person accused of an offense has the right to be given an impartial and public hearing, and to be tried by courts previously established in accordance with pre-existing laws, and not to receive cruel, infamous or unusual punishment.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHR
American Convention on Human Rights |
8
1. Every person has the right to a hearing, with due guarantees and within a reasonable time, by a competent, independent, and impartial tribunal, previously established by law, in the substantiation of any accusation of a criminal nature made against him or for the determination of his rights and obligations of a civil, labor, fiscal, or any other nature.
2. Every person accused of a criminal offense has the right to be presumed innocent so long as his guilt has not been proven according to law. During the proceedings, every person is entitled, with full equality, to the following minimum guarantees:
a. the right of the accused to be assisted without charge by a translator or interpreter, if he does not understand or does not speak the language of the tribunal or court;
b. prior notification in detail to the accused of the charges against him;
c. adequate time and means for the preparation of his defense;
d. the right of the accused to defend himself personally or to be assisted by legal counsel of his own choosing, and to communicate freely and privately with his counsel;
e. the inalienable right to be assisted by counsel provided by the state, paid or not as the domestic law provides, if the accused does not defend himself personally or engage his own counsel within the time period established by law;
f. the right of the defense to examine witnesses present in the court and to obtain the appearance, as witnesses, of experts or other persons who may throw light on the facts;
g. the right not to be compelled to be a witness against himself or to plead guilty; and
h. the right to appeal the judgment to a higher court.
3. A confession of guilt by the accused shall be valid only if it is made without coercion of any kind.
4. An accused person acquitted by a nonappealable judgment shall not be subjected to a new trial for the same cause.
5. Criminal proceedings shall be public, except insofar as may be necessary to protect the interests of justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHR
American Convention on Human Rights |
8
1. Every person has the right to a hearing, with due guarantees and within a reasonable time, by a competent, independent, and impartial tribunal, previously established by law, in the substantiation of any accusation of a criminal nature made against him or for the determination of his rights and obligations of a civil, labor, fiscal, or any other nature.
2. Every person accused of a criminal offense has the right to be presumed innocent so long as his guilt has not been proven according to law. During the proceedings, every person is entitled, with full equality, to the following minimum guarantees:
a. the right of the accused to be assisted without charge by a translator or interpreter, if he does not understand or does not speak the language of the tribunal or court;
b. prior notification in detail to the accused of the charges against him;
c. adequate time and means for the preparation of his defense;
d. the right of the accused to defend himself personally or to be assisted by legal counsel of his own choosing, and to communicate freely and privately with his counsel;
e. the inalienable right to be assisted by counsel provided by the state, paid or not as the domestic law provides, if the accused does not defend himself personally or engage his own counsel within the time period established by law;
f. the right of the defense to examine witnesses present in the court and to obtain the appearance, as witnesses, of experts or other persons who may throw light on the facts;
g. the right not to be compelled to be a witness against himself or to plead guilty; and
h. the right to appeal the judgment to a higher court.
3. A confession of guilt by the accused shall be valid only if it is made without coercion of any kind.
4. An accused person acquitted by a nonappealable judgment shall not be subjected to a new trial for the same cause.
5. Criminal proceedings shall be public, except insofar as may be necessary to protect the interests of justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHR
American Convention on Human Rights |
8
1. Every person has the right to a hearing, with due guarantees and within a reasonable time, by a competent, independent, and impartial tribunal, previously established by law, in the substantiation of any accusation of a criminal nature made against him or for the determination of his rights and obligations of a civil, labor, fiscal, or any other nature.
2. Every person accused of a criminal offense has the right to be presumed innocent so long as his guilt has not been proven according to law. During the proceedings, every person is entitled, with full equality, to the following minimum guarantees:
a. the right of the accused to be assisted without charge by a translator or interpreter, if he does not understand or does not speak the language of the tribunal or court;
b. prior notification in detail to the accused of the charges against him;
c. adequate time and means for the preparation of his defense;
d. the right of the accused to defend himself personally or to be assisted by legal counsel of his own choosing, and to communicate freely and privately with his counsel;
e. the inalienable right to be assisted by counsel provided by the state, paid or not as the domestic law provides, if the accused does not defend himself personally or engage his own counsel within the time period established by law;
f. the right of the defense to examine witnesses present in the court and to obtain the appearance, as witnesses, of experts or other persons who may throw light on the facts;
g. the right not to be compelled to be a witness against himself or to plead guilty; and
h. the right to appeal the judgment to a higher court.
3. A confession of guilt by the accused shall be valid only if it is made without coercion of any kind.
4. An accused person acquitted by a nonappealable judgment shall not be subjected to a new trial for the same cause.
5. Criminal proceedings shall be public, except insofar as may be necessary to protect the interests of justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHR
American Convention on Human Rights |
8
1. Every person has the right to a hearing, with due guarantees and within a reasonable time, by a competent, independent, and impartial tribunal, previously established by law, in the substantiation of any accusation of a criminal nature made against him or for the determination of his rights and obligations of a civil, labor, fiscal, or any other nature.
2. Every person accused of a criminal offense has the right to be presumed innocent so long as his guilt has not been proven according to law. During the proceedings, every person is entitled, with full equality, to the following minimum guarantees:
a. the right of the accused to be assisted without charge by a translator or interpreter, if he does not understand or does not speak the language of the tribunal or court;
b. prior notification in detail to the accused of the charges against him;
c. adequate time and means for the preparation of his defense;
d. the right of the accused to defend himself personally or to be assisted by legal counsel of his own choosing, and to communicate freely and privately with his counsel;
e. the inalienable right to be assisted by counsel provided by the state, paid or not as the domestic law provides, if the accused does not defend himself personally or engage his own counsel within the time period established by law;
f. the right of the defense to examine witnesses present in the court and to obtain the appearance, as witnesses, of experts or other persons who may throw light on the facts;
g. the right not to be compelled to be a witness against himself or to plead guilty; and
h. the right to appeal the judgment to a higher court.
3. A confession of guilt by the accused shall be valid only if it is made without coercion of any kind.
4. An accused person acquitted by a nonappealable judgment shall not be subjected to a new trial for the same cause.
5. Criminal proceedings shall be public, except insofar as may be necessary to protect the interests of justice.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4g
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
g. The right to simple and prompt recourse to a competent court for protection against acts that violate her rights;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4g
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
g. The right to simple and prompt recourse to a competent court for protection against acts that violate her rights;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4g
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
g. The right to simple and prompt recourse to a competent court for protection against acts that violate her rights;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4g
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
g. The right to simple and prompt recourse to a competent court for protection against acts that violate her rights;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHPR
African Charter on Human and Peoples' Rights |
7
Every individual shall have the right to have his cause heard. This comprises:
The right to an appeal to competent national organs against acts of violating his fundamental rights as recognized and guaranteed by conventions, laws, regulations and customs in force;
The right to be presumed innocent until proved guilty by a competent court or tribunal;
The right to defence, including the right to be defended by counsel of his choice;
The right to be tried within a reasonable time by an impartial court or tribunal.
No one may be condemned for an act or omission which did not constitute a legally punishable offence at the time it was committed. No penalty may be inflicted for an offence for which no provision was made at the time it was committed. Punishment is personal and can be imposed only on the offender.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHPR
African Charter on Human and Peoples' Rights |
7
Every individual shall have the right to have his cause heard. This comprises:
The right to an appeal to competent national organs against acts of violating his fundamental rights as recognized and guaranteed by conventions, laws, regulations and customs in force;
The right to be presumed innocent until proved guilty by a competent court or tribunal;
The right to defence, including the right to be defended by counsel of his choice;
The right to be tried within a reasonable time by an impartial court or tribunal.
No one may be condemned for an act or omission which did not constitute a legally punishable offence at the time it was committed. No penalty may be inflicted for an offence for which no provision was made at the time it was committed. Punishment is personal and can be imposed only on the offender.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHPR
African Charter on Human and Peoples' Rights |
7
Every individual shall have the right to have his cause heard. This comprises:
The right to an appeal to competent national organs against acts of violating his fundamental rights as recognized and guaranteed by conventions, laws, regulations and customs in force;
The right to be presumed innocent until proved guilty by a competent court or tribunal;
The right to defence, including the right to be defended by counsel of his choice;
The right to be tried within a reasonable time by an impartial court or tribunal.
No one may be condemned for an act or omission which did not constitute a legally punishable offence at the time it was committed. No penalty may be inflicted for an offence for which no provision was made at the time it was committed. Punishment is personal and can be imposed only on the offender.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACHPR
African Charter on Human and Peoples' Rights |
7
Every individual shall have the right to have his cause heard. This comprises:
The right to an appeal to competent national organs against acts of violating his fundamental rights as recognized and guaranteed by conventions, laws, regulations and customs in force;
The right to be presumed innocent until proved guilty by a competent court or tribunal;
The right to defence, including the right to be defended by counsel of his choice;
The right to be tried within a reasonable time by an impartial court or tribunal.
No one may be condemned for an act or omission which did not constitute a legally punishable offence at the time it was committed. No penalty may be inflicted for an offence for which no provision was made at the time it was committed. Punishment is personal and can be imposed only on the offender.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACRWC
African Charter on the Rights and Welfare of the Child |
17,1
Every child accused or found guilty of having infringed penal law shall have the right to special treatment in a manner consistent with the child’s sense of dignity and worth and which reinforces the child’s respect for human rights and fundamental freedoms of others
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACRWC
African Charter on the Rights and Welfare of the Child |
17,1
Every child accused or found guilty of having infringed penal law shall have the right to special treatment in a manner consistent with the child’s sense of dignity and worth and which reinforces the child’s respect for human rights and fundamental freedoms of others
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACRWC
African Charter on the Rights and Welfare of the Child |
17,1
Every child accused or found guilty of having infringed penal law shall have the right to special treatment in a manner consistent with the child’s sense of dignity and worth and which reinforces the child’s respect for human rights and fundamental freedoms of others
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ACRWC
African Charter on the Rights and Welfare of the Child |
17,1
Every child accused or found guilty of having infringed penal law shall have the right to special treatment in a manner consistent with the child’s sense of dignity and worth and which reinforces the child’s respect for human rights and fundamental freedoms of others
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADHR
ASEAN Declaration on Human Rights |
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADHR
ASEAN Declaration on Human Rights |
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADHR
ASEAN Declaration on Human Rights |
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before courts and tribunals and to a fair trial |
ADHR
ASEAN Declaration on Human Rights |
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
6
Everyone has the right to recognition everywhere as a person before the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
UDHR
Universal Declaration of human rights |
7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICCPR
International Covenant on Civil and Political Rights |
26
All persons are equal before the law and are entitled without any discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
2.1.a
1. States Parties condemn racial discrimination and undertake to pursue by all appropriate means and without delay a policy of eliminating racial discrimination in all its forms and promoting understanding among all races, and, to this end: (a) Each State Party undertakes to engage in no act or practice of racial discrimination against persons, groups of persons or institutions and to ensure that all public authorities and public institutions, national and local, shall act in conformity with this obligation;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
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Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
15
1. States Parties shall accord to women equality with men before the law.
2. States Parties shall accord to women, in civil matters, a legal capacity identical to that of men and the same opportunities to exercise that capacity. In particular, they shall give women equal rights to conclude contracts and to administer property and shall treat them equally in all stages of procedure in courts and tribunals.
3. States Parties agree that all contracts and all other private instruments of any kind with a legal effect which is directed at restricting the legal capacity of women shall be deemed null and void.
4. States Parties shall accord to men and women the same rights with regard to the law relating to the movement of persons and the freedom to choose their residence and domicile.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
2.b & 2.c
States Parties condemn discrimination against women in all its forms, agree to pursue by all appropriate means and without delay a policy of eliminating discrimination against women and, to this end, undertake: [..] (b) To adopt appropriate legislative and other measures, including sanctions where appropriate, prohibiting all discrimination against women (c) To establish legal protection of the rights of women on an equal basis with men and to ensure through competent national tribunals and other public institutions the effective protection of women against any act of discrimination
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
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Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
12
1. States Parties reaffirm that persons with disabilities have the right to recognition everywhere as persons before the law.
2. States Parties shall recognize that persons with disabilities enjoy legal capacity on an equal basis with others in all aspects of life.
3. States Parties shall take appropriate measures to provide access by persons with disabilities to the support they may require in exercising their legal capacity.
4. States Parties shall ensure that all measures that relate to the exercise of legal capacity provide for appropriate and effective safeguards to prevent abuse in accordance with international human rights law. Such safeguards shall ensure that measures relating to the exercise of legal capacity respect the rights, will and preferences of the person, are free of conflict of interest and undue influence, are proportional and tailored to the person's circumstances, apply for the shortest time possible and are subject to regular review by a competent, independent and impartial authority or judicial body. The safeguards shall be proportional to the degree to which such measures affect the person's rights and interests.
5. Subject to the provisions of this article, States Parties shall take all appropriate and effective measures to ensure the equal right of persons with disabilities to own or inherit property, to control their own financial affairs and to have equal access to bank loans, mortgages and other forms of financial credit, and shall ensure that persons with disabilities are not arbitrarily deprived of their property.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRPD
International Convention on the Rights of Persons with Disabilities |
5.1
1. States Parties recognize that all persons are equal before and under the law and are entitled without any discrimination to the equal protection and equal benefit of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
24
Every migrant worker and every member of his or her family shall have the right to recognition everywhere as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
12
The peoples concerned shall be safeguarded against the abuse of their rights and shall be able to take legal proceedings, either individually or through their representative bodies, for the effective protection of these rights. Measures shall be taken to ensure that members of these peoples can understand and be understood in legal proceedings, where necessary through the provision of interpretation or by other effective means.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADRDM
American Declaration on the Rights and Duties of Man |
II
All persons are equal before the law and have the rights and duties established in this Declaration, without distinction as to race, sex, language, creed or any other factor.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
3
Every person has the right to recognition as a person before the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHR
American Convention on Human Rights |
24
All persons are equal before the law. Consequently, they are entitled, without discrimination, to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Convention of Belem do Para
Inter-American Convention on the Prevention, Punishment and Eradication of Violence Against Women (Convention of Belem do Para) |
4.f
Every woman has the right to the recognition, enjoyment, exercise and protection of all human rights and freedoms embodied in regional and international human rights instruments. These rights include, among others:
f. The right to equal protection before the law and of the law;
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ACHPR
African Charter on Human and Peoples' Rights |
3
Every individual shall be equal before the law
Every individual shall be entitled to equal protection of the law
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
VIII
Women and men are equal before the law and shall have the right to equal protection andbenefit of the law. States Parties shall take all appropriate measures to ensure:
a) Effective access by women to judicial and legal services, including legal aid;
b) Support to local, national, regional and continental initiatives directed at providing women access to legal services, including legal aid;
c) The establishment of adequate educational and other appropriate structures with particular attention to women and to sensitise everyone to the rights of women;
d) That law enforcement organs at all levels are equipped to effectively interpret and enforce gender equality rights;
e)that women are represented equally in the judiciary and law enforcement organs;
f) Reform of existing discriminatory laws and practices in order to promote and protect the rights of women.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ADHR
ASEAN Declaration on Human Rights |
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
ECHR Protocol No. 12
Protocol No. 12 to the European Convention for the Protection of Human Rights and Fundamental Freedoms |
1
The enjoyment of any right set forth by law shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.
2. No one shall be discriminated against by any public authority on any ground such as those mentioned in paragraph 1.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to equality before the law and equal protection of the law |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
4,1
The Parties undertake to guarantee to persons belonging to national minorities the right of equality before the law and of equal protection of the law. In this respect, any discrimination based on belonging to a national minority shall be prohibited.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values.
|
Right to land |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
17
1. Peasants and other people living in rural areas have the right to land, individually and/or collectively, in accordance with article 28 of the present Declaration, including the right to have access to, sustainably use and manage land and the water bodies, coastal seas, fisheries, pastures and forests therein, to achieve an adequate standard of living, to have a place to live in security, peace and dignity and to develop their cultures.
2. States shall take appropriate measures to remove and prohibit all forms of discrimination relating to the right to land, including those resulting from change of marital status, lack of legal capacity or lack of access to economic resources.
3. States shall take appropriate measures to provide legal recognition for land tenure rights, including customary land tenure rights not currently protected by law, recognizing the existence of different models and systems. States shall protect legitimate
tenure, and ensure that peasants and other people working in rural areas are not arbitrarily or unlawfully evicted and that their rights are not otherwise extinguished or infringed. States shall recognize and protect the natural commons and their related systems of collective use and management. 4. Peasants and other people working in rural areas have the right to be protected against arbitrary and unlawful displacement from their land or place of habitual residence, or from other natural resources used in their activities and necessary for the enjoyment of adequate living conditions. States shall incorporate protections against displacement into domestic legislation that are consistent with international human rights and humanitarian law. States shall prohibit arbitrary and unlawful forced eviction, the destruction of agricultural areas and the confiscation or expropriation of land and other natural resources, including as a punitive measure or as a means or method of war.
5. Peasants and other people working in rural areas who have been arbitrarily or unlawfully deprived of their lands have the right, individually and/or collectively, in association with others or as a community, to return to their land of which they were arbitrarily or unlawfully deprived, including in cases of natural disasters and/or armed conflict and to have restored their access to the natural resources used in their activities and necessary for the enjoyment of adequate living conditions, whenever possible, or to receive just, fair and lawful compensation when their return is not possible.
6. Where appropriate, States shall take appropriate measures to carry out agrarian reforms in order to facilitate broad and equitable access to land and other natural resources necessary to ensure that peasants and other people working in rural areas enjoy adequate living conditions, and to limit excessive concentration and control of land, taking into account its social function. Landless peasants, young people, small-scale fishers and other rural workers should be given priority in the allocation of public lands, fisheries and forests.
7. States shall take measures aimed at the conservation and sustainable use of land and other natural resources used in their production, including, among others, through agroecology, and ensure the conditions for the regeneration of biological and other natural capacities and cycles.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
5.1
Peasants and other people working in rural areas have the right to have access to and to use in a sustainable manner the natural resources present in their communities that are required to enjoy adequate living conditions, in accordance with article 28 of the present Declaration. They also have the right to participate in the management of these resources
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
7.3
States shall, where required, take appropriate measures to cooperate with a view to addressing transboundary tenure issues affecting peasants and other people working in rural areas that cross international boundaries, in accordance with article 28 of the present Declaration.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
10
Indigenous peoples shall not be forcibly removed from their lands or territories. No relocation shall take place without the free, prior and informed consent of the indigenous peoples concerned and after agreement on just and fair
compensation and, where possible, with the option of return.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
26
1. Indigenous peoples have the right to the lands, territories and resources which they have traditionally owned, occupied or otherwise used or acquired.
2. Indigenous peoples have the right to own, use, develop and control the lands, territories and resources that they possess by reason of traditional ownership or other traditional occupation or use, as well as those which they have otherwise acquired.
3. States shall give legal recognition and protection to these lands, territories and resources. Such recognition shall be conducted with due respect to the customs, traditions and land tenure systems of the indigenous peoples concerned
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
27
States shall establish and implement, in conjunction with indigenous peoples concerned, a fair, independent, impartial, open and transparent process, giving due recognition to indigenous peoples’ laws, traditions, customs and land tenure systems, to recognize and adjudicate the rights of indigenous peoples pertaining to their lands, territories and resources, including those which were traditionally owned or otherwise occupied or used. Indigenous peoples shall have the right to participate in this process.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
32.2
States shall consult and cooperate in good faith with the indigenous peoples concerned through their own representative institutions in order to obtain their free and informed consent prior to the approval of any project affecting their lands or territories and other resources, particularly in connection with the development, utilization or exploitation of mineral, water or other resources.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
14
1. The rights of ownership and possession of the peoples concerned over the lands which they traditionally occupy shall be recognised. In addition, measures shall be taken in appropriate cases to safeguard the right of the peoples concerned to use lands not exclusively occupied by them, but to which they have traditionally had access for their subsistence and traditional activities. Particular attention shall be paid to the situation of nomadic peoples and shifting cultivators in this respect.
2. Governments shall take steps as necessary to identify the lands which the peoples concerned traditionally occupy, and to guarantee effective protection of their rights of ownership and possession.
3. Adequate procedures shall be established within the national legal system to resolve land claims by the peoples concerned.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
15
1. The rights of the peoples concerned to the natural resources pertaining to their lands shall be specially safeguarded. These rights include the right of these peoples to participate in the use, management and conservation of these resources.
2. In cases in which the State retains the ownership of mineral or sub-surface resources or rights to other resources pertaining to lands, governments shall establish or maintain procedures through which they shall consult these peoples, with a view to ascertaining whether and to what degree their interests would be prejudiced, before undertaking or permitting any programmes for the exploration or exploitation of such resources pertaining to their lands. The peoples concerned shall wherever possible participate in the benefits of such activities, and shall receive fair compensation for any damages which they may sustain as a result of such activities.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
16
1. Subject to the following paragraphs of this Article, the peoples concerned shall not be removed from the lands which they occupy.
2. Where the relocation of these peoples is considered necessary as an exceptional measure, such relocation shall take place only with their free and informed consent. Where their consent cannot be obtained, such relocation shall take place only following appropriate procedures established by national laws and regulations, including public inquiries where appropriate, which provide the opportunity for effective representation of the peoples concerned.
3. Whenever possible, these peoples shall have the right to return to their traditional lands, as soon as the grounds for relocation cease to exist.
4. When such return is not possible, as determined by agreement or, in the absence of such agreement, through appropriate procedures, these peoples shall be provided in all possible cases with lands of quality and legal status at least equal to that of the lands previously occupied by them, suitable to provide for their present needs and future development. Where the peoples concerned express a preference for compensation in money or in kind, they shall be so compensated under appropriate guarantees.
5. Persons thus relocated shall be fully compensated for any resulting loss or injury.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
17
1. Procedures established by the peoples concerned for the transmission of land rights among members of these peoples shall be respected.
2. The peoples concerned shall be consulted whenever consideration is being given to their capacity to alienate their lands or otherwise transmit their rights outside their own community.
3. Persons not belonging to these peoples shall be prevented from taking advantage of their customs or of lack of understanding of the laws on the part of their members to secure the ownership, possession or use of land belonging to them.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
18
Adequate penalties shall be established by law for unauthorised intrusion upon, or use of, the lands of the peoples concerned, and governments shall take measures to prevent such offences.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
19
National agrarian programmes shall secure to the peoples concerned treatment equivalent to that accorded to other sectors of the population with regard to:
(a) the provision of more land for these peoples when they have not the area necessary for providing the essentials of a normal existence, or for any possible increase in their numbers;
(b) the provision of the means required to promote the development of the lands which these peoples already possess.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
8
1. In applying national laws and regulations to the peoples concerned, due regard shall be had to their customs or customary laws.
2. These peoples shall have the right to retain their own customs and institutions, where these are not incompatible with fundamental rights defined by the national legal system and with internationally recognised human rights. Procedures shall be established, whenever necessary, to resolve conflicts which may arise in the application of this principle.
3. The application of paragraphs 1 and 2 of this Article shall not prevent members of these peoples from exercising the rights granted to all citizens and from assuming the corresponding duties.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XV
States Parties shall ensure that women have the right to nutritious and adequate food. In this regard, they shall take appropriate measures to:
a) Provide women with access to clean drinking water, sources of domestic fuel, land, and the means of producing nutritious food;
b) Establish adequate systems of supply and storage to ensure food security.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to land |
Maputo Protocol
Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa |
XIX.c
Women shall have the right to fully enjoy their right to sustainable
development. In this connection, the States Parties shall take all appropriate measures to:
c) Promote women’s access to and control over productive resources
such as land and guarantee their right to property;
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UDHR
Universal Declaration of human rights |
21.1
Everyone has the right to take part in the government of his country, directly or through freely chosen representatives.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICCPR
International Covenant on Civil and Political Rights |
25.a
Every citizen shall have the right and the opportunity, without any of the distinctions mentioned in article 2 and without unreasonable restrictions: (a) To take part in the conduct of public affairs, directly or through freely chosen representatives
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICERD
International Convention on the Elimination of All Forms of Racial Discrimination |
5.c
In compliance with the fundamental obligations laid down in article 2 of this Convention, States Parties undertake to prohibit and to eliminate racial discrimination in all its forms and to guarantee the right of everyone, without distinction as to race, colour, or national or ethnic origin, to equality before the law, notably in the enjoyment of the following rights: [..]
(c) Political rights, in particular the right to participate in elections-to vote and to stand for election-on the basis of universal and equal suffrage, to take part in the Government as well as in the conduct of public affairs at any level and to have equal access to public service
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
14.2.a
States Parties shall take all appropriate measures to eliminate discrimination against women in rural areas in order to ensure, on a basis of equality of men and women, that they participate in and benefit from rural development and, in particular, shall ensure to such women the right: (a) To participate in the elaboration and implementation of development planning at all levels.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICEDAW
International Convention on the Elimination of All Forms of Discrimination Against Women |
7.b
States Parties shall take all appropriate measures to eliminate discrimination against women in the political and public life of the country and, in particular, shall ensure to women, on equal terms with men, the right: [..] (b) To participate in the formulation of government policy and the implementation thereof and to hold public office and perform all public functions at all levels of government
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICRPD
International Convention on the Rights of Persons with Disabilities |
29
States Parties shall guarantee to persons with disabilities political rights and the opportunity to enjoy them on an equal basis with others, and shall undertake to:
(a) Ensure that persons with disabilities can effectively and fully participate in political and public life on an equal basis with others, directly or through freely chosen representatives, including the right and opportunity for persons with disabilities to vote and be elected, inter alia, by:
(i) Ensuring that voting procedures, facilities and materials are appropriate, accessible and easy to understand and use;
(ii) Protecting the right of persons with disabilities to vote by secret ballot in elections and public referendums without intimidation, and to stand for elections, to effectively hold office and perform all public functions at all levels of government, facilitating the use of assistive and new technologies where appropriate;
(iii) Guaranteeing the free expression of the will of persons with disabilities as electors and to this end, where necessary, at their request, allowing assistance in voting by a person of their own choice;
(b) Promote actively an environment in which persons with disabilities can effectively and fully participate in the conduct of public affairs, without discrimination and on an equal basis with others, and encourage their participation in public affairs, including:
(i) Participation in non-governmental organizations and associations concerned with the public and political life of the country, and in the activities and administration of political parties;
(ii) Forming and joining organizations of persons with disabilities to represent persons with disabilities at international, national, regional and local levels.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ICRMW
International Convention on the Protection of The Rights of All Migrant Workers and Members of Their Families |
41
1. Migrant workers and members of their families shall have the right to participate in public affairs of their State of origin and to vote and to be elected at elections of that State, in accordance with its legislation.
2. The States concerned shall, as appropriate and in accordance with their legislation, facilitate the exercise of these rights.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
10
Peasants and other people working in rural areas have the right to active and free participation, directly and/or through their representative organizations, in the preparation and implementation of policies, programmes and projects that may affect their lives, land and livelihoods.
2. States shall promote the participation, directly and/or through their representative organizations, of peasants and other people working in rural areas in decision-making processes that may affect their lives, land and livelihoods; this includes
respecting the establishment and growth of strong and independent organizations of peasants and other people working in rural areas and promoting their participation in the preparation and implementation of food safety, labour and environmental standards that may affect them
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
11.1 & 11.2
1. Peasants and other people working in rural areas have the right to seek, receive, develop and impart information, including information about factors that may affect the production, processing, marketing and distribution of their products.
2. States shall take appropriate measures to ensure that peasants and other people working in rural areas have access to relevant, transparent, timely and adequate information in a language and form and through means adequate to their cultural methods so as to promote their empowerment and to ensure their effective participation in decision-making in matters that may affect their lives, land and livelihoods.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
2.3
Without disregarding specific legislation on indigenous peoples, before adopting and implementing legislation and policies, international agreements and other decision-making processes that may affect the rights of peasants and other people working in rural areas, States shall consult and cooperate in good faith with peasants and other people working in rural areas through their own representative institutions, engaging with and seeking the support of peasants and other people working in rural areas who could be affected by decisions before those decisions are made, and responding to their contributions, taking into consideration existing power imbalances between different parties and ensuring active, free, effective, meaningful and informed participation of individuals and groups in associated decision-making processes
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDROP
United Nations Declaration on the Rights of Peasants and Other People Working in Rural Areas |
5.2
States shall take measures to ensure that any exploitation affecting the natural resources that peasants and other people working in rural areas traditionally hold or use is permitted based on, but not limited to:
(a) A duly conducted social and environmental impact assessment;
(b) Consultations in good faith, in accordance with article 2.3 of the present Declaration;
(c) Modalities for the fair and equitable sharing of the benefits of such
exploitation that have been established on mutually agreed terms between those exploiting the natural resources and the peasants and other people working in rural areas.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
18
Indigenous peoples have the right to participate in decision-making in matters which would affect their rights, through representatives chosen by themselves in accordance with their own procedures, as well as to maintain and develop their own indigenous decision-making institutions
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
19
States shall consult and cooperate in good faith with the indigenous peoples concerned through their own representative institutions in order to obtain their free, prior and informed consent before adopting and implementing legislative or administrative measures that may affect them.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
UNDRIP
United Nations Declaration on the Rights of Indigenous Peoples |
32.2
States shall consult and cooperate in good faith with the indigenous peoples concerned through their own representative institutions in order to obtain their free and informed consent prior to the approval of any project affecting their lands or territories and other resources, particularly in connection with the development, utilization or exploitation of mineral, water or other resources.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
15.2
In cases in which the State retains the ownership of mineral or sub-surface resources or rights to other resources pertaining to lands, governments shall establish or maintain procedures through which they shall consult these peoples, with a view to ascertaining whether and to what degree their interests would be prejudiced, before undertaking or permitting any programmes for the exploration or exploitation of such resources pertaining to their lands. The peoples concerned shall wherever possible participate in the benefits of such activities, and shall receive fair compensation for any damages which they may sustain as a result of such activities.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
17.2
The peoples concerned shall be consulted whenever consideration is being given to their capacity to alienate their lands or otherwise transmit their rights outside their own community.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
2
Governments shall have the responsibility for developing, with the participation of the peoples concerned, co-ordinated and systematic action to protect the rights of these peoples and to guarantee respect for their integrity.
2. Such action shall include measures for:
(a) ensuring that members of these peoples benefit on an equal footing from the rights and opportunities which national laws and regulations grant to other members of the population;
(b) promoting the full realisation of the social, economic and cultural rights of these peoples with respect for their social and cultural identity, their customs and traditions and their institutions;
(c) assisting the members of the peoples concerned to eliminate socio-economic gaps that may exist between indigenous and other members of the national community, in a manner compatible with their aspirations and ways of life.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
33
1. The governmental authority responsible for the matters covered in this Convention shall ensure that agencies or other appropriate mechanisms exist to administer the programmes affecting the peoples concerned, and shall ensure that they have the means necessary for the proper fulfilment of the functions assigned to them.
2. These programmes shall include:
(a) the planning, co-ordination, execution and evaluation, in co-operation with the peoples concerned, of the measures provided for in this Convention;
(b) the proposing of legislative and other measures to the competent authorities and supervision of the application of the measures taken, in co-operation with the peoples concerned.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
6
1. In applying the provisions of this Convention, governments shall:
(a) consult the peoples concerned, through appropriate procedures and in particular through their representative institutions, whenever consideration is being given to legislative or administrative measures which may affect them directly;
(b) establish means by which these peoples can freely participate, to at least the same extent as other sectors of the population, at all levels of decision-making in elective institutions and administrative and other bodies responsible for policies and programmes which concern them;
(c) establish means for the full development of these peoples' own institutions and initiatives, and in appropriate cases provide the resources necessary for this purpose.
2. The consultations carried out in application of this Convention shall be undertaken, in good faith and in a form appropriate to the circumstances, with the objective of achieving agreement or consent to the proposed measures.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
ILO C169
Indigenous and Tribal Peoples Convention, 1989 (no.169) – ILO 169 |
7.1
The peoples concerned shall have the right to decide their own priorities for the process of development as it affects their lives, beliefs, institutions and spiritual well-being and the lands they occupy or otherwise use, and to exercise control, to the extent possible, over their own economic, social and cultural development. In addition, they shall participate in the formulation, implementation and evaluation of plans and programmes for national and regional development which may affect them directly.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
Right to participation |
European Framework Convention on Minorities
Council of Europe Framework Convention for the Protection of National Minorities |
15
The Parties shall create the conditions necessary for the effective participation of persons belonging to national minorities in cultural, social and economic life and in public affairs, in particular those affecting them.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure.
|
