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Taxpayers in International Law Summary

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights by Juliane Kokott (Court of Justice of the European Union, Luxembourg)

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 taxpayers 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.

Taxpayers in International Law Reviews

This is an excellent book which makes a real contribution to this developing area of international tax law. It is essential reading for scholars in this field but also practitioners and tax authorities. If in the future taxpayers' rights are taken more seriously by policymakers, the authors' suggestions for a global minimum standard of protection and the proposed International Charter of Taxpayers' Rights are likely to be the starting point for reform. -- Christiana HJI Panayi * British Tax Review *

About Juliane Kokott (Court of Justice of the European Union, Luxembourg)

Juliane Kokott is Advocate General at the Court of Justice of the European Union, Luxembourg. Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, and Professor at WU Vienna, Austria, and the University of Salerno, Italy.

Table of Contents

BRIEF CONTENTS 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 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART II HUMAN RIGHTS IN TAX MATTERS 4. General Principles Protecting Taxpayers Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers Rights Related to Sanctions 8. Substantive Rights PART III AN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS RIGHTS 9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers Rights 11. Proposed International Instruments

Additional information

NPB9781509954001
9781509954001
1509954007
Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights by Juliane Kokott (Court of Justice of the European Union, Luxembourg)
New
Hardback
Bloomsbury Publishing PLC
2022-03-24
648
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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