Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights
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- Englisch ausgewählt
222,99 €
UVP
250,00 €
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Gebundene Ausgabe
Erscheinungsdatum
20.04.2022
Verlag
C.H. BeckSeitenzahl
648
Maße (L/B/H)
24,9/17,4/4,3 cm
Gewicht
1249 g
Auflage
1
Sprache
Englisch
ISBN
978-3-406-79250-2
Taxpayers in International Law puts taxpayersâ 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 three 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 taxpayersâ rights, groups them into three 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 taxpayersâ 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 taxpayerâs 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.
Prof Dr Dr Dr h.c. Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union, Luxembourg. Prior to joining the Court of Justice, Ms Kokott was professor at the Universities of Augsburg, Heidelberg, Düsseldorf, and St Gallen. Prof Dr Pasquale Pistone is academic chairman of IBFD, the Netherlands, full professor of tax law at the University of Salerno, Italy, and holds a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna, Austria.
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