000 06966nam a2200481 i 4500
001 9781509954032
003 CaBNVSL
005 20240328162857.0
006 m o d
007 cr cn||||m|||a
008 211224s2022 enk ob 101 0 eng d
020 _a9781509954032
_q(online)
020 _a9781509954018
_q(ePub)
020 _z9781509954001
_q(hardback)
024 7 _a10.5040/9781509954032
_2doi
035 _a(OCoLC)1285369731
040 _aCaBNVSL
_beng
_erda
_cCaBNVSL
_dCaBNVSL
050 4 _aK4466
_b.K68 2022eb
082 0 4 _a343.04
_223
100 1 _aKokott, Juliane,
_eauthor.
245 1 0 _aTaxpayers in international law :
_binternational minimum standards for the protection of taxpayers' rights /
_cJuliane Kokott, Pasquale Pistone.
250 _aFirst edition.
264 1 _aLondon [England] :
_bBeck/Hart/Nomos,
_c2022
264 2 _a[London, England] :
_bBloomsbury Publishing,
_c2022
300 _a1 online resource (704 pages).
336 _atext
_2rdacontent
337 _acomputer
_2rdamedia
338 _aonline resource
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 _aTable of Cases -- Table of Legislation -- 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 1.1. Introduction 1.2. International Conventions 1.3. Customary International Law 1.4. General Principles 1.5. Subsidiary Means for the Determination of Rules of Law 1.6. Soft Law -- 2. The Relationship between National and International Law 2.1. Monism vs. Dualism 2.2. Direct Effect 2.3. The Relationship between National and International Law in the Different Regions -- 3. Possible Approaches to Human Rights and Taxation 3.1. Two Groups of Taxpayers' Rights: Individual Rights and 'Collective Rights' 3.2. The Individual Rights Vision 3.3. The Collective Rights Vision 3.4. The Approach of our Study Group to Individual and Collective Rights 3.5. The Scope of Protection of Fundamental Human Rights in Tax Matters from the Perspective of Public International Law Part II: Human Rights in Tax Matters -- 4. General Principles Protecting Taxpayers' Rights 4.1. Rule of Law 4.2. Proportionality 4.3. Anti-Tax Avoidance and Evasion Measures Limiting Taxpayers' Rights 4.4. Fairness -- 5. Special Features of Human Rights in Taxation 5.1. The Emergence of Taxpayer Bills of Rights 5.2. Intermediaries 5.3. Human Rights of Legal Persons 5.4. Classification of Human Rights in Tax Matters -- 6. Procedural Rights 6.1. Access to Documents (Habeas Data) 6.2. Right of Being Heard 6.3. Right to Judicial Protection 6.4. Equivalent Measures for Protection of Taxpayers' Rights, Notably Ombudspersons 6.5. Conclusions on Procedural Rights -- 7. Taxpayers' Rights related to Sanctions 7.1. General 7.2. Criminal and Administrative Contraventions 7.3. Different Regions -- 8. Substantive Rights 8.1. Equality 8.2. Data Protection Rights 8.3. Rights and Obligations of Professionals and Intermediaries 8.4. Taxpayers' Property Rights Part III: An International Tax Regime Containing Minimum Standards for the Protection of Taxpayers' Rights -- 9. The Emergence of an International Tax Regime 9.1. Nexus Requirement as Customary International Law 9.2. A Convention-Based Regime 9.3. The Interaction of International Conventions and Domestic Law 9.4. The Importance of Soft Law in International Taxation -- Impact of the OECD 9.5. The International Financial Reporting Standards (IFRS) 9.6. 'Soft Law' in Customs and Value Added Tax Law of the EU 9.7. Measures Against Harmful Tax Practices 9.8. Investment Law and Customary Taxpayers' Rights: The Prohibition of Indirect Expropriation, the National Treatment and Fair and Equitable Treatment Standards -- 10. International Minimum Standards for the Protection of Taxpayers' Rights 10.1. The Need for Global Minimum Standards 10.2. The General Principles of Taxpayers' Rights Protection 10.3. Procedural Rights 10.4. Taxpayers' Rights related to Sanctions 10.5. Substantive Rights 10.6. Conclusion -- 11. Proposed International Instruments 11.1. Hard and Soft Law Approach 11.2. The International Charter of Taxpayers' Fundamental Rights 11.3. Guidelines for Tax Authorities -- Bibliography -- Index
506 _aAbstract freely available; full-text restricted to individual document purchasers.
520 _a"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."--
_cProvided by publisher.
532 0 _aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily.
538 _aMode of access: World Wide Web.
650 0 _aTaxpayers
_xCivil rights.
650 0 _aTaxation
_xLaw and legislation.
650 0 _aTax administration and procedure.
655 4 _aElectronic books.
700 1 _aPistone, Pasquale,
_eauthor.
776 0 8 _iPrint version:
_z9781509954001
856 4 0 _3Abstract with links to full text
_uhttps://doi.org/10.5040/9781509954032?locatt=label:secondary_bloomsburyCollections
_qtext/html
975 _aC.H. Beck · Hart · Nomos 2022
999 _c10874
_d10874