Taxpayers in International Law
Autor Juliane Kokott, Pasquale Pistoneen Limba Engleză Hardback – 20 apr 2022
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Specificații
ISBN-13: 9783406792502
ISBN-10: 3406792502
Pagini: 648
Dimensiuni: 174 x 249 x 43 mm
Greutate: 1.25 kg
Ediția:1. Auflage
Editura: C H BECK
ISBN-10: 3406792502
Pagini: 648
Dimensiuni: 174 x 249 x 43 mm
Greutate: 1.25 kg
Ediția:1. Auflage
Editura: C H BECK
Caracteristici
Argues
for
a
global
minimum
standard
of
legal
protection
for
the
fundamental
rights
of
taxpayers
as
the
necessary
counterweight
to
BEPS
Notă biografică
Juliane
Kokottis
Advocate
General
at
the
Court
of
Justice
of
the
European
Union,
Luxembourg.Pasquale
Pistoneis
Academic
Chairman
of
IBFD,
the
Netherlands,
and
Professor
at
WU
Vienna,
Austria,
and
the
University
of
Salerno,
Italy.
Cuprins
Table
of
CasesTable
of
LegislationIntroduction:
The
Internationalisation
of
Tax
Law
and
the
Importance
of
Taxpayers'
RightsPart
I:
Taxation
and
International
Human
Rights
Law1.
Sources
of
International
(Tax)
Law1.1.
Introduction1.2.
International
Conventions1.3.
Customary
International
Law1.4.
General
Principles1.5.
Subsidiary
Means
for
the
Determination
of
Rules
of
Law1.6.
Soft
Law2.
The
Relationship
between
National
and
International
Law2.1.
Monism
vs.
Dualism2.2.
Direct
Effect2.3.
The
Relationship
between
National
and
International
Law
in
the
Different
Regions3.
Possible
Approaches
to
Human
Rights
and
Taxation3.1.
Two
Groups
of
Taxpayers'
Rights:
Individual
Rights
and
'Collective
Rights'3.2.
The
Individual
Rights
Vision3.3.
The
Collective
Rights
Vision3.4.
The
Approach
of
our
Study
Group
to
Individual
and
Collective
Rights3.5.
The
Scope
of
Protection
of
Fundamental
Human
Rights
in
Tax
Matters
from
the
Perspective
of
Public
International
LawPart
II:
Human
Rights
in
Tax
Matters4.
General
PrinciplesProtecting
Taxpayers'
Rights4.1.
Rule
of
Law4.2.
Proportionality4.3.
Anti-Tax
Avoidance
and
Evasion
Measures
Limiting
Taxpayers'
Rights4.4.
Fairness5.
Special
Features
of
Human
Rights
in
Taxation5.1.
The
Emergence
of
Taxpayer
Bills
of
Rights5.2.
Intermediaries5.3.
Human
Rights
of
Legal
Persons5.4.
Classification
of
Human
Rights
in
Tax
Matters6.
Procedural
Rights6.1.
Access
to
Documents
(Habeas
Data)6.2.
Right
of
Being
Heard6.3.
Right
to
Judicial
Protection6.4.
Equivalent
Measures
for
Protection
of
Taxpayers'
Rights,
Notably
Ombudspersons6.5.
Conclusions
on
Procedural
Rights7.
Taxpayers'
Rights
related
to
Sanctions7.1.
General7.2.
Criminal
and
Administrative
Contraventions7.3.
Different
Regions8.
Substantive
Rights8.1.
Equality8.2.
Data
Protection
Rights8.3.
Rights
and
Obligations
of
Professionals
and
Intermediaries8.4.
Taxpayers'
Property
RightsPart
III:
An
International
Tax
Regime
Containing
Minimum
Standards
for
the
Protection
of
Taxpayers'
Rights9.
The
Emergence
of
an
International
Tax
Regime9.1.
Nexus
Requirement
as
Customary
International
Law9.2.
A
Convention-Based
Regime9.3.
The
Interaction
of
International
Conventions
and
Domestic
Law9.4.
The
Importance
of
Soft
Law
in
International
Taxation
--
Impact
of
the
OECD9.5.
The
International
Financial
Reporting
Standards
(IFRS)9.6.
'Soft
Law'
in
Customs
and
Value
Added
Tax
Law
of
the
EU9.7.
Measures
Against
Harmful
Tax
Practices9.8.
Investment
Law
and
Customary
Taxpayers'
Rights:
The
Prohibition
of
Indirect
Expropriation,
the
National
Treatment
and
Fair
and
Equitable
Treatment
Standards10.
International
Minimum
Standards
for
the
Protection
of
Taxpayers'
Rights10.1.
The
Need
for
Global
Minimum
Standards10.2.
The
General
Principles
of
Taxpayers'
Rights
Protection10.3.
Procedural
Rights10.4.
Taxpayers'
Rights
related
to
Sanctions10.5.
Substantive
Rights10.6.
Conclusion11.
Proposed
International
Instruments11.1.
Hard
and
Soft
Law
Approach11.2.
The
International
Charter
of
Taxpayers'
Fundamental
Rights11.3.
Guidelines
for
Tax
AuthoritiesBibliographyIndex