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

ISBN-13: 9781509954001 / Angielski / Twarda / 2022 / 648 str.

Juliane Kokott; Pasquale Pistone

Spis treści

Table 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