The Protection Of Taxpayers Rights
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Taxpayers In International Law
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Author : Juliane Kokott
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-03-24
Taxpayers In International Law written by Juliane Kokott and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-24 with Law categories.
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.
Protection Of Taxpayer S Rights
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Author : Włodzimierz Nykiel
language : en
Publisher:
Release Date : 2009-01
Protection Of Taxpayer S Rights written by Włodzimierz Nykiel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01 with Law categories.
The Practical Protection Of Taxpayers Fundamental Rights
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Author :
language : en
Publisher:
Release Date : 2015
The Practical Protection Of Taxpayers Fundamental Rights written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Ensuring The Protection Of Taxpayers Rights
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 2000
Ensuring The Protection Of Taxpayers Rights written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Tax administration and procedure categories.
The Protection Of Taxpayers Rights
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Author : Philip Baker
language : en
Publisher:
Release Date : 2001
The Protection Of Taxpayers Rights written by Philip Baker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Taxpayer compliance categories.
Protection Of Taxpayers
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Author : Natalia Vorobyeva
language : en
Publisher: Key Editore
Release Date : 2019-09-21
Protection Of Taxpayers written by Natalia Vorobyeva and has been published by Key Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-21 with Law categories.
The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.
Data Protection And Taxpayers Rights Challenges Created By Automatic Exchange Of Information
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Author : Viktoria Wöhrer
language : en
Publisher:
Release Date : 2018
Data Protection And Taxpayers Rights Challenges Created By Automatic Exchange Of Information written by Viktoria Wöhrer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
International Exchange Of Information And The Protection Of Taxpayers
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Author : A. C. M. Schenk-Geers
language : en
Publisher: Kluwer Law International
Release Date : 2009
International Exchange Of Information And The Protection Of Taxpayers written by A. C. M. Schenk-Geers and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Confidential communications categories.
This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.
Taxpayers Rights
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Author : Duncan Bentley
language : en
Publisher:
Release Date : 1998
Taxpayers Rights written by Duncan Bentley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Tax administration and procedure categories.
Taxpayers Rights
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Author : Duncan Bentley
language : en
Publisher:
Release Date : 2007
Taxpayers Rights written by Duncan Bentley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Tax administration and procedure categories.
This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. A classification of taxpayers' rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion's share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers' rights.