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Profit shifting from Nigeria to Europe: The impact on human rights.


ABSTRACT: The United Nations Universal Declaration of Human Rights states that everyone is entitled to economic and social rights essential to survive and thrive (Articles 25 and 26) and everyone is entitled to a social and international order in which their rights and freedom can be realised (Article 28). These rights must be ensured through national efforts and international cooperation (Article 22), but many millions of people worldwide do not access their rights, including the right to clean drinking water, safe sanitation, healthcare, and education. Government revenue from taxes plays a crucial role in ensuring these rights. However, globally, 10% of corporate tax revenue is lost because multinational corporations shift their profits from where they operate. This study examines the impact of pr

SUBMITTER: Etter-Phoya R 

PROVIDER: S-EPMC11957553 | biostudies-literature | 2025

REPOSITORIES: biostudies-literature