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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
Dimensions:   Width: 16.00cm , Height: 2.20cm , Length: 23.80cm
Weight:   1.268kg
ISBN:  

9781509954001

ISBN 10:   1509954007
Pages:   648
Publication Date:   24 March 2022
Audience:   Professional and scholarly ,  College/higher education ,  Professional & Vocational ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

BRIEF CONTENTS Introduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights PART I TAXATION AND INTERNATIONAL HUMAN RIGHTS LAW 1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART II HUMAN RIGHTS IN TAX MATTERS 4. General Principles Protecting Taxpayers’ Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers’ Rights Related to Sanctions 8. Substantive Rights PART III AN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS’ RIGHTS 9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers’ Rights 11. Proposed International Instruments

Reviews

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 *

Author Information

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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