Taxpayers in International Law

Item Type Book Section
Abstract 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.
Authors Hongler, Peter
Editors Kokott, Juliane & Pistone, Pasquale
Language English
Subjects social sciences
political science
HSG Classification contribution to education
HSG Profile Area LS - Business Enterprise - Law, Innovation and Risk
Date 25 March 2022
Publisher Hart Publishing
Place of Publication Oxford
Series Name International Tax Law
Number of Pages 648
Title of Book Taxpayers in International Law
Depositing User Nicolas Grieder
Date Deposited 25 Mar 2022 15:30
Last Modified 10 Aug 2022 09:50


Full text not available from this repository.


Hongler, Peter: Taxpayers in International Law. In Kokott, Juliane & Pistone, Pasquale (ed.): Taxpayers in International Law. Oxford : Hart Publishing, 2022,

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