Taxpayers in International Law : International Minimum Standards for the Protection of Taxpayers' Rights /: International Minimum Standards for the Protection of Taxpayers' Rights. (2022)

• Record Type: Book
• Further Information: Note: Juliane Kokott, Pasquale Pistone.
• Authors: Kokott, Juliane; Pistone, Pasquale
• Contents: BRIEF CONTENTSIntroduction: The Internationalisation of Tax Law and the Importance of Taxpayers' Rights PART ITAXATION AND INTERNATIONAL HUMAN RIGHTS LAW1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART IIHUMAN RIGHTS IN TAX MATTERS4. 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 IIIAN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS' RIGHTS9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers' Rights 11. Proposed International Instruments.
• Publisher Details: London : Beck/Hart/Nomos
• Publication Date: 2022
• Extent: 1 online resource (648 pages)
• Subjects: International human rights law; Comparative law; Law -- Taxation; Law -- International; Political Science -- Political Freedom & Security -- Human Rights; Law -- Comparative; Taxation & duties law
• Languages: English
• ISBNs: 9781509954018; 1509954015
• Related ISBNs: 9781509954001
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.