|
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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.
|
|