Taxpayers in international law : international minimum standards for the protection of taxpayers' rights
著者
書誌事項
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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注記
Bibliography: p. [523]-539
Includes index
収録内容
- 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
