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Taxpayers in international law

Taxpayers in international law
international minimum standards for the protection of taxpayers' rights

  • ISBN: 9781509954001
  • Editorial: Beck / Hart / Nomos
  • Lugar de la edición: London. Reino Unido
  • Encuadernación: Cartoné
  • Medidas: 24 cm
  • Nº Pág.: 704
  • Idiomas: Inglés

Papel: Cartoné
290,44 € 275,91 €
Stock en librería. Envío en 24/48 horas

Resumen

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.

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

Resumen

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