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

Autor Juliane Kokott, Pasquale Pistone
en Limba Engleză Hardback – 26 ian 2022
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.Taxpayers in International Lawputs 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.
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Specificații

ISBN-13: 9781509954001
ISBN-10: 1509954007
Pagini: 704
Dimensiuni: 169 x 244 mm
Greutate: 1.28 kg
Editura: Bloomsbury Publishing
Colecția Beck/Hart/Nomos
Locul publicării:London, United Kingdom

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