Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

Description

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.

Get the book

Amazon.com

Search the book

eBay.com

Search the book

Other editions

• 

  Taxpayers in International Law: International Minimum Standards for the Protection...

  • 2022-03-24
  • 648 pages
  • Ebook
  • Bloomsbury Publishing

Similar books

• 

  Interpretation of Tax Treaties under International Law

  By F. A. Engelen

  This publication considers the interpretation of tax treaties primarily from the standpoint of public international law.

• 

  Taxpayers' Rights: An International Perspective

  By Duncan Bentley

  This book looks at tax administration from the perspective of the taxpayer. It identifies the rights taxpayers should have, the rights they do have in a number of jurisdictions, and the rights they do not have.

• 

  Protection of Taxpayer's Rights: European, International and Domestic Tax Law Perspective

  By Nykiel

  This book is the result of an international conference on 'taxpayer Protection. Tax Policy' organized to celebrate the 10th anniversary of the Centre of Tax Documentation and Studies in Łdź, Poland. The conference was held on 9 and 10

• 

  International Law in Relation to Double Taxation of Income: With Particular Reference to India

  By Ashish Gupta, I. P. Gupta

  The first part of the book contains a brief description, by way of preliminary information, of the nature and sources of international law (including international tax law), the interplay of customary and conventional international law with ...

• 

  Taxpayers' Rights: Theory, Origin and Implementation

  By Duncan Bentley

  This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration.

• 

  International Law of Taxation

  By Peter Hongler

  In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law.

• 

  Protection of Taxpayer's Rights: European, International and Domestic Tax Law Perspective

  By Włodzimierz Nykiel, Małgorzata Se̜k

  This books deals with the issue of the protection of taxpayer's rights from the perspective of European tax law, international tax law, as well as the domestic tax law of nine countries. The theory of taxpayer protection is also covered.

• 

  EU Tax Law: A Handbook

  By Juliane Kokott

  This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including ...

• 

  International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions

  By Ernest R. Larkins

  Larkins provides an overview of the issues, a discussion of inbound and outbound transactions, and a discussion of major areas of concern in international taxation. The book also provides numerous tax planning and tax policy perspectives.

• 

  Research Handbook on International Taxation

  By Yariv Brauner

  See Hugh J. Ault, 'Tax Competition and Tax Cooperation: A Survey and Reassessment' in Jérôme Monsenego and Jan Bjuvberg (eds), International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman (Wolters Kluwer ...