Taxpayers in international law : international minimum standards for the protection of taxpayers' rights /
Juliane Kokott, Pasquale Pistone.
- First edition.
- 1 online resource (704 pages).
Includes bibliographical references and index.
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
Abstract freely available; full-text restricted to individual document purchasers.
"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."--
Mode of access: World Wide Web.
9781509954032 9781509954018
10.5040/9781509954032 doi
Taxpayers--Civil rights. Taxation--Law and legislation. Tax administration and procedure.