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

Author:   Juliane Kokott (Court of Justice of the European Union, Luxembourg) ,  Pasquale Pistone (International Bureau of Fiscal Documentation, the Netherlands)
Publisher:   Bloomsbury Publishing PLC
ISBN:  

9781509954001


Pages:   704
Publication Date:   24 February 2022
Format:   Hardback
Availability:   Not yet available   Availability explained
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

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


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Overview

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.

Full Product Details

Author:   Juliane Kokott (Court of Justice of the European Union, Luxembourg) ,  Pasquale Pistone (International Bureau of Fiscal Documentation, the Netherlands)
Publisher:   Bloomsbury Publishing PLC
Imprint:   Hart Publishing
ISBN:  

9781509954001


ISBN 10:   1509954007
Pages:   704
Publication Date:   24 February 2022
Audience:   Professional and scholarly ,  College/higher education ,  Professional & Vocational ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Forthcoming
Availability:   Not yet available   Availability explained
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

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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.

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