Coverart for item
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

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
Creator
Subject
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
Instantiates
Publication
Extent
lxxv, 567 p.
Isbn
9781509954001
Label
Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
Publication
Extent
lxxv, 567 p.
Isbn
9781509954001

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932