Taxpayers in international law : (Record no. 10874)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 06966nam a2200481 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781509954032 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240328162857.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211224s2022 enk ob 101 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509954032 |
| Qualifying information | (online) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509954018 |
| Qualifying information | (ePub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509954001 |
| Qualifying information | (hardback) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781509954032 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1285369731 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4466 |
| Item number | .K68 2022eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kokott, Juliane, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Taxpayers in international law : |
| Remainder of title | international minimum standards for the protection of taxpayers' rights / |
| Statement of responsibility, etc. | Juliane Kokott, Pasquale Pistone. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | Beck/Hart/Nomos, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022 |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (704 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Table of Cases -- Table of Legislation -- Introduction: The Internationalisation of Tax Law and the Importance of Taxpayers' Rights Part I: Taxation and International Human Rights Law -- 1. Sources of International (Tax) Law 1.1. Introduction 1.2. International Conventions 1.3. Customary International Law 1.4. General Principles 1.5. Subsidiary Means for the Determination of Rules of Law 1.6. Soft Law -- 2. The Relationship between National and International Law 2.1. Monism vs. Dualism 2.2. Direct Effect 2.3. The Relationship between National and International Law in the Different Regions -- 3. Possible Approaches to Human Rights and Taxation 3.1. Two Groups of Taxpayers' Rights: Individual Rights and 'Collective Rights' 3.2. The Individual Rights Vision 3.3. The Collective Rights Vision 3.4. The Approach of our Study Group to Individual and Collective Rights 3.5. The Scope of Protection of Fundamental Human Rights in Tax Matters from the Perspective of Public International Law Part II: Human Rights in Tax Matters -- 4. General Principles Protecting Taxpayers' Rights 4.1. Rule of Law 4.2. Proportionality 4.3. Anti-Tax Avoidance and Evasion Measures Limiting Taxpayers' Rights 4.4. Fairness -- 5. Special Features of Human Rights in Taxation 5.1. The Emergence of Taxpayer Bills of Rights 5.2. Intermediaries 5.3. Human Rights of Legal Persons 5.4. Classification of Human Rights in Tax Matters -- 6. Procedural Rights 6.1. Access to Documents (Habeas Data) 6.2. Right of Being Heard 6.3. Right to Judicial Protection 6.4. Equivalent Measures for Protection of Taxpayers' Rights, Notably Ombudspersons 6.5. Conclusions on Procedural Rights -- 7. Taxpayers' Rights related to Sanctions 7.1. General 7.2. Criminal and Administrative Contraventions 7.3. Different Regions -- 8. Substantive Rights 8.1. Equality 8.2. Data Protection Rights 8.3. Rights and Obligations of Professionals and Intermediaries 8.4. Taxpayers' Property Rights Part III: An International Tax Regime Containing Minimum Standards for the Protection of Taxpayers' Rights -- 9. The Emergence of an International Tax Regime 9.1. Nexus Requirement as Customary International Law 9.2. A Convention-Based Regime 9.3. The Interaction of International Conventions and Domestic Law 9.4. The Importance of Soft Law in International Taxation -- Impact of the OECD 9.5. The International Financial Reporting Standards (IFRS) 9.6. 'Soft Law' in Customs and Value Added Tax Law of the EU 9.7. Measures Against Harmful Tax Practices 9.8. Investment Law and Customary Taxpayers' Rights: The Prohibition of Indirect Expropriation, the National Treatment and Fair and Equitable Treatment Standards -- 10. International Minimum Standards for the Protection of Taxpayers' Rights 10.1. The Need for Global Minimum Standards 10.2. The General Principles of Taxpayers' Rights Protection 10.3. Procedural Rights 10.4. Taxpayers' Rights related to Sanctions 10.5. Substantive Rights 10.6. Conclusion -- 11. Proposed International Instruments 11.1. Hard and Soft Law Approach 11.2. The International Charter of Taxpayers' Fundamental Rights 11.3. Guidelines for Tax Authorities -- Bibliography -- Index |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected."-- |
| Assigning source | Provided by publisher. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxpayers |
| General subdivision | Civil rights. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pistone, Pasquale, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781509954001 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781509954032?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781509954032?locatt=label:secondary_bloomsburyCollections</a> |
| Electronic format type | text/html |
| 975 ## - | |
| -- | C.H. Beck · Hart · Nomos 2022 |
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