Knowledge

Attiya Waris

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creating an environment in which countries like Kenya could not compete because Ireland was offering Apple tax rates that were below the cost of supplying service to the company. She argues that Ireland's tax authorities are run by the upper classes who have forgotten the plight of their country's poor.
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in 2016. Waris argued that human rights were being ignored given that the Irish government were appealing the decision and to allow Apple to avoid a lower corporate tax rate. Waris said the “People are so busy not watching information and too busy entertaining themselves. The lower tax rate was
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on Foreign Debt and Human Rights in 2021. She is the Chair of the Supervisory Board of the Capabuild Foundation and a Commissioner on the Lancet-O’Neil Commission on Racism and Structural Discrimination in Health.
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in 2009 following a thesis on "Solving the Fiscal Crisis: Re-legitimising the Fiscal State through the Realisation of Human Rights A Case Study of the Kenyan Constituency Development Fund" supervised by
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and may hold the titles special rapporteur, independent expert or special representative of the Secretary-General, and are also referred to simply as mandate-holders.
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of China. In June 2024, Waris was one of the many UN experts who spoke out against the sale of arms to Israel as a result of the
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Negative Impact of the Unilateral Coercive Measures on the Enjoyment of Human Rights (
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Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present
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were order to pay $ 13 billion in avoided tax to the Irish government by the
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and a writer about financing development from diverse perspectives including
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Waris was born in on 25 October 1974. She earned her first degree at the
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Effects of Economic Reform Policies and Foreign Debt on Human Rights (
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Racism, Racial Discrimination, Xenophobia and Related Intolerance (
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Tax avoidance and human rights, llicit financial flows, fiscal law
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Lecturer at Nairobi University, writer about corporate tax reform
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United Nations special rapporteurs bear mandates from the
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on Foreign Debt and Human Rights in 2021 taking over from
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University of Lancaster, Pretoria, London and Nairobi
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Protecting Human Rights while Countering Terrorism (
92:(born 25 October 1974) is a Kenyan professor at the 612: 458: 79: 71: 63: 55: 40: 21: 155:In 2013 she co-authored a book on "Tax Justice". 701:Extrajudicial, Summary or Arbitrary Executions ( 236:Office of the High Commissioner for Human Rights 141:. From 2007 to 2013, she was vice-chair of the 871:Truth, Justice, Reparation & non-Recurrence 436: 8: 709:Freedom of Peaceful Assembly and Association 664:Democratic and Equitable International Order 942:Academic staff of the University of Nairobi 305:"The Spider's Web: Britain's Second Empire" 443: 429: 421: 132:. Her doctorate in Tax Law was awarded by 29: 18: 150:The Spider's Web: Britain's Second Empire 148:and she appeared in the documentary film 840:Sale and Sexual Exploitation of Children 226: 224: 220: 289:: CS1 maint: archived copy as title ( 282: 7: 742:Independence of Judges and Lawyers ( 324:Jeremy Leaman; Attiya Waris (2013). 912:United Nations Human Rights Council 718:Freedom of Opinion and Expression ( 952:United Nations special rapporteurs 452:United Nations special rapporteurs 14: 897:Illicit Movement of Toxic Waste ( 163:quoted her opinions in 2019 when 603: 586: 572: 558: 544: 527: 510: 496: 482: 468: 67:Professor, researcher and writer 649:Contemporary Forms of Slavery ( 756:Internally Displaced Persons ( 1: 726:Freedom of Religion or Belief 863:Transnational Corporations ( 801:Physical and Mental Health ( 968: 763:International Solidarity ( 635:Assembly and association ( 908: 713:ClĂ©ment Nyaletsossi Voule 630:Muluka-Anne Miti-Drummond 601: 28: 856:Trafficking in Persons ( 735:Human Rights Defenders ( 772:Beatriz Miranda-Galarza 98:illicit financial flows 890:Water and Sanitation ( 881:Violence against Women 758:Paula Gaviria Betancur 744:Margaret Satterthwaite 623:Balakrishnan Rajagopal 205:Margaret Satterthwaite 193:Paula Gaviria Betancur 144:Waris is an expert on 130:University of Pretoria 668:Livingstone Sewanyana 177:UN Independent Expert 175:She became the sixth 122:University of Nairobi 109:UN Independent Expert 94:University of Nairobi 75:University of Nairobi 696:Astrid Puentes Riaño 578:Russian Federation ( 490:FortunĂ© Gaetan Zongo 263:profiles.uonbi.ac.ke 134:Lancaster University 126:University of London 810:Ana Brian Nougrères 789:Fernand de Varennes 751:Francisco Cali Tzay 749:Indigenous People ( 703:Morris Tidball-Binz 169:European Commission 128:and in 2004 at the 899:Marcos A. Orellana 892:Pedro Arrojo Agudo 851:Alice Jill Edwards 844:Najat Maalla M'jid 658:Alexandra Xanthaki 621:Adequate Housing ( 566:Francesca Albanese 209:Francesca Albanese 919: 918: 656:Cultural Rights ( 615:Thematic mandates 580:Mariana Katzarova 504:Vitit Muntarbhorn 461:& territories 337:978-0-85745-881-0 107:. She became the 87: 86: 959: 865:Damilola Olawuyi 858:Siobhán Mullally 803:Tlaleng Mofokeng 779:François CrĂ©peau 765:Cecilia Bailliet 642:Climate Change ( 607: 591: 590: 577: 576: 563: 562: 552:Elizabeth SalmĂłn 549: 548: 532: 531: 515: 514: 501: 500: 487: 486: 473: 472: 445: 438: 431: 422: 415: 414: 412: 410: 399: 393: 392: 390: 388: 373: 367: 366: 364: 363: 351:Pollak, Sorcha. 348: 342: 341: 321: 315: 314: 312: 311: 301: 295: 294: 288: 280: 278: 277: 271: 265:. Archived from 260: 252: 246: 245: 243: 242: 228: 197:Tlaleng Mofokeng 185:conflict in Gaza 33: 19: 967: 966: 962: 961: 960: 958: 957: 956: 922: 921: 920: 915: 904: 875:Fabián Salvioli 785:Minority Issues 614: 608: 599: 585: 571: 557: 543: 526: 509: 495: 481: 467: 460: 454: 449: 419: 418: 408: 406: 401: 400: 396: 386: 384: 375: 374: 370: 361: 359: 357:The Irish Times 350: 349: 345: 338: 323: 322: 318: 309: 307: 303: 302: 298: 281: 275: 273: 269: 258: 256:"Archived copy" 254: 253: 249: 240: 238: 230: 229: 222: 217: 160:The Irish Times 118: 51: 45: 44:25 October 1974 36: 24: 17: 12: 11: 5: 965: 963: 955: 954: 949: 944: 939: 934: 924: 923: 917: 916: 909: 906: 905: 903: 902: 895: 888: 878: 868: 861: 854: 847: 837: 834:Michael Fakhri 827: 820: 813: 806: 799: 792: 782: 775: 768: 761: 754: 747: 740: 733: 723: 716: 706: 699: 692: 685: 682:Farida Shaheed 678: 673:Disabilities ( 671: 661: 654: 651:Tomoya Obokata 647: 640: 633: 626: 618: 616: 613:(Human Rights) 610: 609: 602: 600: 598: 597: 583: 569: 555: 541: 524: 507: 493: 479: 464: 462: 456: 455: 450: 448: 447: 440: 433: 425: 417: 416: 405:. 20 June 2024 394: 368: 343: 336: 316: 296: 247: 219: 218: 216: 213: 117: 114: 85: 84: 81: 80:Known for 77: 76: 73: 69: 68: 65: 61: 60: 57: 53: 52: 46: 42: 38: 37: 34: 26: 25: 22: 15: 13: 10: 9: 6: 4: 3: 2: 964: 953: 950: 948: 945: 943: 940: 938: 937:Living people 935: 933: 930: 929: 927: 913: 907: 900: 896: 893: 889: 886: 882: 879: 876: 872: 869: 866: 862: 859: 855: 852: 848: 845: 841: 838: 835: 831: 830:Right to Food 828: 825: 821: 818: 814: 811: 807: 804: 800: 797: 793: 790: 786: 783: 780: 776: 773: 769: 766: 762: 759: 755: 752: 748: 745: 741: 738: 734: 731: 730:Nazila Ghanea 727: 724: 721: 717: 714: 710: 707: 704: 700: 697: 694:Environment ( 693: 690: 686: 683: 679: 676: 672: 669: 665: 662: 659: 655: 652: 648: 645: 644:Elisa Morgera 641: 638: 634: 631: 627: 624: 620: 619: 617: 611: 606: 595: 589: 584: 581: 575: 570: 567: 561: 556: 553: 550:North Korea ( 547: 542: 539: 535: 530: 525: 522: 521:Javaid Rehman 518: 513: 508: 505: 499: 494: 491: 485: 480: 477: 471: 466: 465: 463: 457: 453: 446: 441: 439: 434: 432: 427: 426: 423: 404: 398: 395: 382: 378: 372: 369: 358: 354: 347: 344: 339: 333: 329: 328: 320: 317: 306: 300: 297: 292: 286: 272:on 2018-12-20 268: 264: 257: 251: 248: 237: 233: 227: 225: 221: 214: 212: 210: 206: 202: 198: 194: 190: 186: 182: 178: 173: 170: 166: 162: 161: 156: 153: 151: 147: 146:tax avoidance 142: 140: 139:Sol Picciotto 135: 131: 127: 123: 115: 113: 110: 106: 103: 102:corporate tax 99: 95: 91: 82: 78: 74: 70: 66: 64:Occupation(s) 62: 58: 54: 49: 43: 39: 32: 27: 20: 885:Reem Alsalem 824:Ashwini K.P. 796:Alena Douhan 689:Attiya Waris 688: 675:Heba Hagrass 407:. Retrieved 397: 385:. Retrieved 383:. 1 May 2024 380: 371: 360:. Retrieved 356: 346: 330:. Berghahn. 326: 319: 308:. Retrieved 299: 274:. Retrieved 267:the original 262: 250: 239:. Retrieved 235: 189:Reem Alsalem 174: 158: 157: 154: 149: 143: 119: 90:Attiya Waris 89: 88: 23:Attiya Waris 947:Tax lawyers 932:1974 births 737:Mary Lawlor 680:Education ( 637:Gina Romero 564:Palestine ( 538:Tom Andrews 476:AnaĂŻs Marin 201:Mary Lawlor 926:Categories 777:Migrants ( 720:Irene Khan 628:Albinism ( 594:Isha Dyfan 502:Cambodia ( 362:2018-12-19 310:2018-12-19 276:2018-12-19 241:2023-12-11 215:References 849:Torture ( 808:Privacy ( 770:Leprosy ( 592:Somalia ( 488:Burundi ( 474:Belarus ( 459:Countries 181:Yuefen Li 56:Education 817:Ben Saul 285:cite web 72:Employer 534:Myanmar 409:25 June 387:20 June 50:, Kenya 48:Nairobi 35:in 2018 334:  105:reform 381:OHCHR 270:(PDF) 259:(PDF) 165:Apple 517:Iran 411:2024 389:2024 332:ISBN 291:link 207:and 116:Life 100:and 41:Born 928:: 379:. 355:. 287:}} 283:{{ 261:. 234:. 223:^ 211:. 203:, 199:, 195:, 191:, 152:. 901:) 894:) 887:) 883:( 877:) 873:( 867:) 860:) 853:) 846:) 842:( 836:) 832:( 826:) 819:) 812:) 805:) 798:) 791:) 787:( 781:) 774:) 767:) 760:) 753:) 746:) 739:) 732:) 728:( 722:) 715:) 711:( 705:) 698:) 691:) 684:) 677:) 670:) 666:( 660:) 653:) 646:) 639:) 632:) 625:) 596:) 582:) 568:) 554:) 540:) 536:( 523:) 519:( 506:) 492:) 478:) 444:e 437:t 430:v 413:. 391:. 365:. 340:. 313:. 293:) 279:. 244:.

Index


Nairobi
University of Nairobi
illicit financial flows
corporate tax
reform
UN Independent Expert
University of Nairobi
University of London
University of Pretoria
Lancaster University
Sol Picciotto
tax avoidance
The Irish Times
Apple
European Commission
UN Independent Expert
Yuefen Li
conflict in Gaza
Reem Alsalem
Paula Gaviria Betancur
Tlaleng Mofokeng
Mary Lawlor
Margaret Satterthwaite
Francesca Albanese


"Attiya Waris, Independent Expert on foreign debt, other international financial obligations and human rights"
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