Taxpayers in international law: international minimum standards for the protection of taxpayers' rights

In: International tax law

Abstract

Sources of international (tax) law -- The relationship between national and international law -- Possible approaches to human rights and taxation -- General principles protecting taxpayers' rights -- Special features of human rights in taxation -- The procedural rights -- Taxpayers' rights related to sanctions -- Substantive rights -- The emergence of an international tax regime -- International minimum standards for the protection of taxpayers' rights -- Proposed international instruments.