Taxpayers in international law : international minimum standards for the protection of taxpayers' rights
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Bibliographic Information
Taxpayers in international law : international minimum standards for the protection of taxpayers' rights
（International tax law / series editors, Juliane Kokott and Pasquale Pistone）
Hart, 2022
- Hart Publishing : hardback
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Institute of Social Science Library, the University of Tokyo図書
Hart Publishing : hardbackA:1704:426511209287
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Note
Bibliography: p. [523]-539
Includes index
Contents of Works
- 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