The Resource Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
Resource Information
The item Taxpayers in international law : international minimum standards for the protection of taxpayer's rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxpayers in international law : international minimum standards for the protection of taxpayer's rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The book investigates the human rights challenges in times of global tax transparency. 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. Part I of the book 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
- Language
- eng
- Label
- Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
- Title
- Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
- Language
- eng
- Summary
- The book investigates the human rights challenges in times of global tax transparency. 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. Part I of the book 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
- http://library.link/vocab/creatorName
-
- Kokott, J
- Pistone, P
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- taxpayer rights
- human rights
- constitutional law
- tax transparency
- data protection
- exchange of information
- taxpayers' charter
- procedural tax law
- penalties
- case law
- Label
- Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
- Extent
- lxxv, 567 p.
- Isbn
- 9781509954001
- Label
- Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
- Extent
- lxxv, 567 p.
- Isbn
- 9781509954001
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxpayers-in-international-law--international/vfjcEAKAytM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayers-in-international-law--international/vfjcEAKAytM/">Taxpayers in international law : international minimum standards for the protection of taxpayer's rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxpayers-in-international-law--international/vfjcEAKAytM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayers-in-international-law--international/vfjcEAKAytM/">Taxpayers in international law : international minimum standards for the protection of taxpayer's rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>