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

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Juliane Kokott (Court of Justice of the European Union, Luxembourg) Pasquale Pistone (International Bureau of Fiscal Documentation, the Netherlands)

Taxpayers in International Law

International Minimum Standards for the Protection of Taxpayers' Rights

Juliane Kokott (Court of Justice of the European Union, Luxembourg), Pasquale Pistone (International Bureau of Fiscal Documentation, the Netherlands)

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English

Hart Publishing
09 May 2022

Series: International Tax 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.

By: Juliane Kokott (Court of Justice of the European Union Luxembourg), Pasquale Pistone (International Bureau of Fiscal Documentation, the Netherlands)
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions: Height: 244mm, Width: 169mm,
ISBN: 9781509954001
ISBN 10: 1509954007
Series: International Tax Law
Pages: 648
Publication Date: 09 May 2022
Audience: Professional and scholarly , College/higher education , Undergraduate , Primary
Format: Hardback
Publisher's Status: Active

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.

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

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 *