Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers` Rights 9781509954001

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Автор: Juliane Kokott, Pasquale Pistone
Название: Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers` Rights
ISBN: 9781509954001
Издательство: Bloomsbury Academic
Классификация: ISBN-10: 1509954007
Обложка/Формат: Hardback
Страницы: 704
Вес: 0.00 кг.
Дата издания: 27.01.2022
Серия: Law & Criminology
Язык: English
Размер: 216 x 138
Читательская аудитория: College/higher education
Ключевые слова: Comparative law,International human rights law,Taxation & duties law, LAW / Comparative,LAW / International,LAW / Taxation,POLITICAL SCIENCE / Human Rights
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Поставляется из: Англии
Описание: 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 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.

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers` Rights, Juliane Kokott, Pasquale Pistone