Taxpayers in International Law

Prof. Dr. Juliane Kokott; Prof. Dr. Pasquale Pistone

doi:10.5771/9783748913443

Summary

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. It 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.

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Bibliographic data

Copyright year: 2022
ISBN-Print: 978-3-8487-7340-4
ISBN-Online: 978-3-7489-1344-3
Publisher: Nomos, Baden-Baden
Series: Kooperationswerke Beck - Hart – Nomos
Language: English
Pages: 568
Product type: Comment

Titelei/Inhaltsverzeichnis No access Pages i - lxxvi
Introduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights No access Pages 1 - 4
1. 1. Introduction No access
  2. 1. Interpretation of International Conventions No access
    2. 1. Procedural Rights No access
      2. Substantive Rights No access
  3. 1. The ILC’s and ILA’s Approaches No access
    2. 1. Quantitative and Qualitative Requirements for State Practice No access
      2. State Practice and Treaties No access
      3. Other Actors, International Organisations No access
      4. Internal Practice No access
      5. The Persistent Objector Rule No access
    3. 1. The ILC’s and ILA’s Approaches No access
      2. Taxpayers Charters as Evidence for Opinio Iuris? No access
    4. 1. Decisions of National Courts as State Practice No access
      2. Decisions of National Courts as Opinio Iuris No access
      3. Decisions of International Courts and Tribunals as Subsidiary Means for the Determination of CIL Rules No access
  4. General Principles No access
  5. 1. Judicial Decisions No access
    2. Teachings of the Most Highly Qualified Publicists of the Various Nations No access
  6. Soft Law No access
2. 1. Monism vs Dualism No access
  2. 1. 1. General Issues No access
      2. The Creation of Individual Rights or Obligations through International Treaties No access
      3. Direct Applicability of Individual Treaty Rights before Domestic Courts No access
      4. Invocability of DTC Rights within the National Legal Order No access
        Invocability of DTC Rights at International Level No access
  3. 1. Africa No access
    2. 1. The Inter-American System for the Protection of Human Rights No access
        The Andean Community No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Peru No access
      3. The Caribbean No access
      4. United States No access
    3. 1. China No access
      2. India No access
      3. Israel No access
      4. Japan No access
    4. 1. Introduction No access
        The Enrichment of the EU Legal Order by the National Legal Orders No access
        The Enrichment of the National Legal Orders by the EU Legal Order: Limitations No access
        The Enrichment of the National Legal Orders by the EU Legal Order: New Rights for Taxpayers under the Dispute Resolution Directive? No access
        Beyond the EU Charter: Further Development of Fundamental Values as General Principles of Union Law No access
        The Possible Consequences of the Accession of the EU to the ECHR No access
        Protection of Taxpayers under the ECHR and the EU Charter No access
      2. Switzerland No access
      3. United Kingdom No access
    5. 1. Australia No access
      2. New Zealand No access
3. 1. Two Groups of Taxpayers’ Rights: Individual Rights and ‘Collective Rights’ No access
  2. The Individual Rights Vision No access
  3. 1. Background of the ‘Collective Rights’ Vision No access
    2. Function of the Collective Rights’ Vision No access
  4. The Approach of Our Committee to Individual and Collective Rights No access
  5. The Scope of Protection of Fundamental Human Rights in Tax Matters from the Perspective of Public International Law No access
1. 1. 1. Introduction No access
    2. 1. Sufficient Precision of the Law No access
      2. Non-retroactivity of Legal Rules No access
      3. Tax Rulings No access
      4. Stabilisation Agreements No access
    3. 1. Law in Context No access
        Tax Certainty in African Constitutions No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        The Principle of Legality and its Relations with the Rules on Competence No access
        The Scope and Boundaries of the Principle of Legality No access
        The Principles of Non-retroactivity and the Protection of Legitimate Expectation No access
        Chile No access
        Legality, the Distribution of Competences and Democracy No access
        Certainty – Reasonable Precision of the Law No access
        Legal Security No access
        Non-Retrospective Application of the Law No access
        Peru No access
        The Caribbean No access
        United States No access
        Canada No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union and Council of Europe No access
        Russia No access
      5. Australia No access
        New Zealand No access
  2. 1. The Principle No access
    2. 1. Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        Brazil No access
        Chile No access
        The Discretionary Powers of Law making and their Limits No access
        Strict Judicial Scrutiny for Tax Amnesties No access
        Intermediate Scrutiny in Case of Potential Inequity No access
        Low Scrutiny as the Regular Standard No access
        Peru No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union No access
        Russia No access
      5. Australia No access
        New Zealand No access
  3. 1. 1. Distinguishing Tax Planning and Tax Avoidance No access
      2. Problems of Definition No access
        Treaty Shopping No access
        Minimum Taxation and Controlled Foreign Company Legislation No access
    2. 1. Different Contexts and Approaches to Abuse No access
        African Countries with Statutory GAARs No access
        South Africa No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Application of the Mexican GAAR No access
        Definitions in the Mexican GAAR No access
        Peru No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union No access
        Russia No access
      5. Australia No access
        New Zealand No access
  4. 1. General Introduction No access
    2. 1. General No access
        South Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        Brazil No access
        Chile No access
        Colombia No access
        Mexico No access
        Peru No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. Procedural Fairness No access
        Fair Tax Competition No access
        Fair and Efficient Taxation of Corporate Profits (Fair Share) and the Problem of Tax Avoidance No access
        Russia No access
      5. Australia No access
        New Zealand No access
2. 1. 1. Introduction No access
    2. 1. General No access
        South Africa No access
        The Charters in Other African Countries No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Colombia No access
        Mexico No access
        Peru No access
        The Caribbean No access
        Canada No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
        South Korea No access
      4. European Union No access
        Austria No access
        Belgium No access
        France No access
        Germany No access
        Italy No access
        Russia No access
        Switzerland No access
        United Kingdom No access
      5. Australia No access
        New Zealand No access
    3. Conclusions on Taxpayers’ Bills of Rights No access
  2. 1. General No access
    2. 1. Africa No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Mexico No access
        Peru No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union No access
        Russia No access
      5. Australia No access
        New Zealand No access
  3. 1. 1. South Africa No access
    2. 1. The Inter-American System for the Protection of Human Rights No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Peru No access
        United States No access
    3. 1. China No access
      2. India No access
      3. Israel No access
      4. Japan No access
    4. 1. European Union No access
      2. United Kingdom No access
    5. 1. Australia No access
      2. New Zealand No access
  4. 1. The Reason Underlying the Tripartite Classification No access
    2. Interplay between the Categories No access
    3. The Mainly Affected Human Rights in Tax Matters No access
3. 1. 1. General Issues No access
    2. 1. The African Charter on Human and Peoples’ Rights No access
        South Africa No access
      2. The Inter-American System for the Protection of Taxpayers’ Rights No access
        Argentina No access
        Brazil No access
        Chile No access
        Colombia No access
        Peru No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. General Issues and Sources of Law No access
        Rights in the Requesting Member State No access
        Rights in the Requested Member State No access
        Right of Access to Data in the Framework of MAP and Arbitration under the Dispute Resolution Directive (DRD) No access
        United Kingdom No access
        Russia No access
      5. Australia No access
        New Zealand No access
  2. 1. General No access
    2. 1. Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        Brazil No access
        Chile No access
        Peru No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. The Domestic Scenario No access
        Cross-Border Situations No access
        Russia No access
      5. Oceania No access
  3. 1. 1. Access to Judicial Protection No access
        Privilege against Self-Incrimination No access
        Presumption of Innocence No access
        Independent Tribunal No access
        Fair Trial No access
      2. Cross-Border Situations No access
    2. 1. General No access
        South Africa No access
      2. Legal Sources of the Access to Judicial Protection in the Inter-American System No access
        Independent and Impartial Tribunal No access
        Fair Trial No access
        Argentina No access
        General No access
        Administrative Review and Judicial Protection No access
        Right to Judicial Protection in Cross- Border Situations No access
        Reform of Judicial Protection No access
        Right to Judicial Protection in Cross-Border Situations No access
        Colombia No access
        Mexico No access
        Peru No access
        United States No access
        Canada No access
      3. China No access
        India No access
        Israel No access
        The System of Reinvestigation, Reconsideration and Lawsuits No access
        Right to Judicial Protection in Cross-Border Situations No access
      4. Legal Sources of the Access to Judicial Protection in the European Region No access
        Independent and Impartial Tribunal No access
        Within a Reasonable Time No access
        Fair Trial No access
        Use of Evidence Obtained No access
        General Issues No access
        Right to Rule of Law Protection in Connection with Mutual Assistance in the Exchange of Information No access
        Taxpayers’ Rights in Mutual Agreement Procedures and Arbitration No access
        Mutual Agreement Procedures, Arbitration and the CJEU (Achmea) No access
        Baseball Arbitration and Fair Trial No access
        Conclusions and Way Forward No access
        Russia No access
        Switzerland No access
        United Kingdom No access
      5. Judicial Review No access
        Use of Evidence Obtained through Mutual Assistance No access
        The Domestic Scenario No access
        Judicial Protection in Cross-Border Situations No access
  4. 1. 1. General No access
      2. General No access
        South Africa No access
        Other African Countries No access
        Argentina No access
        Brazil No access
        Chile No access
        Colombia No access
        Mexico No access
        Peru No access
        The Caribbean No access
        United States No access
        China No access
        India No access
        Israel No access
        Japan No access
        Austria No access
        France No access
        Italy No access
        Spain No access
        Russia No access
        United Kingdom No access
        Australia No access
        New Zealand No access
      3. Conclusions on Tax Ombudspersons No access
    2. Other Equivalent Protection Mechanisms No access
  5. 1. Introduction No access
    2. Access to Documents (Habeas Data) No access
    3. Right to be Heard (Audi Alteram Partem) No access
    4. Right to Judicial Protection No access
    5. Alternative Measures No access
4. 1. General No access
  2. 1. Criminal Contraventions No access
    2. Administrative Contraventions No access
    3. Sanctions, Penalties or Both? No access
  3. 1. 1. South Africa No access
    2. 1. The Inter-American System for the Protection of Human Rights No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Criminal Sanctions No access
        Administrative Penalties No access
        Mexico No access
        Peru No access
      3. The Caribbean No access
      4. United States No access
    3. 1. China No access
      2. India No access
      3. Israel No access
      4. Japan No access
    4. 1. Austria No access
        Germany No access
        Greece No access
        Italy No access
        Malta No access
      2. Russia No access
      3. United Kingdom No access
    5. 1. Australia No access
      2. New Zealand No access
  4. Conclusions on Sanctions No access
5. 1. 1. Introductory Remarks No access
    2. 1. Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        Equal Treatment of Taxpayers No access
        Competition Neutrality No access
        Chile No access
        Colombia No access
        Peru No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union No access
        Council of Europe No access
        Russia No access
      5. Australia No access
        New Zealand No access
    3. Neutrality as a Principle of International Taxation No access
    4. 1. General No access
      2. Africa No access
        Argentina No access
        Brazil No access
        Chile No access
        Colombia No access
        Mexico No access
        Peru No access
        United States No access
        China No access
        India No access
        Israel No access
        Japan No access
        European Union No access
        Russia No access
        Oceania No access
    5. Equity No access
    6. 1. Introductory Remarks No access
      2. The General Principle of Equality No access
      3. Ability to Pay No access
      4. Competition Neutrality No access
      5. Tax Justice, Fairness, Equity No access
  2. 1. General Issues Regarding Data Protection in Tax Matters No access
    2. 1. Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        The Andean Community No access
        Argentina No access
        Brazil No access
        Chile No access
        Peru No access
        Mexico No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. Legal Sources No access
        Taxpayers No access
        Tax Professionals and Intermediaries No access
        Russia No access
      5. Australia No access
        Protection against Unreasonable Searches and Seizures No access
        Privacy and Data Protection No access
        Tax Secrecy No access
    3. 1. General No access
      2. General Introduction and Legal Sources No access
        The Impact of Mutual Assistance on Taxpayers’ Rights No access
      3. Africa No access
        Argentina No access
        Brazil No access
        Chile No access
        Peru No access
        Mexico No access
        The Caribbean No access
        United States No access
        China No access
        India No access
        Israel No access
        Japan No access
        Standards of Transparency No access
        Strict Regime for the Exchange of Data Other than Tax Data No access
        Exchange of Tax Data No access
        Russia No access
        Switzerland No access
        Australia No access
        New Zealand No access
    4. Conclusion on Data Protection No access
  3. 1. General Introduction No access
    2. 1. Africa No access
      2. Argentina No access
        Brazil No access
        Chile No access
        Mexico No access
        Peru No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. European Union No access
        Russia No access
      5. Australia No access
        Legal Professional Privilege No access
        Non-disclosure Right Regarding Tax Advice Documents No access
    3. 1. Taxpayers and Intermediaries No access
      2. Professional Rights in the Era of Tax Transparency No access
  4. 1. Introduction No access
    2. 1. Africa No access
      2. The Inter-American System for the Protection of Human Rights No access
        Argentina No access
        Brazil No access
        Chile No access
        Th ree Paradigmatic Cases No access
        Confiscatory Taxation No access
        Mexico No access
        Peru No access
        The Caribbean No access
        United States No access
      3. China No access
        India No access
        Israel No access
        Japan No access
      4. Council of Europe No access
        European Union No access
        Claims as Property No access
        Taxpayers’ Liability for ‘Property Damages’ to the State Budget No access
      5. Australia No access
        New Zealand No access
    3. 1. Prohibition on Confiscatory Taxation No access
      2. Protection of Foreign Property No access
1. 1. Nexus Requirement as Customary International Law No access
  2. A Convention-based Regime No access
  3. The Interaction of International Conventions and Domestic Law No access
  4. 1. The Role of Soft Law No access
    2. The International Institutional Framework of International Taxation No access
    3. OECD Model Conventions and Commentaries No access
    4. The 2017 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations No access
    5. The 4th International Guidelines of the OECD on Value Added Tax and Goods and Services Tax (‘VAT/GST-Guidelines’) No access
  5. The International Financial Reporting Standards No access
  6. ‘Soft Law’ in Customs and Value Added Tax Law of the EU No access
  7. 1. Standard of Global Fiscal Transparency No access
    2. The Arm’s-Length Standard No access
    3. CFC Legislation No access
  8. 1. Expropriation through Taxation No access
    2. National Treatment No access
    3. Conclusions on Investment Law and Taxpayers’ Rights No access
2. 1. 1. Tax Law as Public International Law: Coordinated Bilateralism No access
    2. Individuals as Subjects of International Law No access
  2. 1. The Rule of Law No access
    2. Proportionality No access
    3. The Fight against Abusive and Fraudulent Practices No access
    4. Fairness No access
  3. 1. Access to Documents (Habeas Data) No access
    2. Right to Be Heard No access
    3. Right to Judicial Protection No access
    4. Equivalent Measures for the Protection of Taxpayers’ Rights, Notably Ombudspersons No access
  4. Taxpayers’ Rights Related to Sanctions No access
  5. 1. General Issues No access
    2. Equality and Related Principles No access
    3. 1. Recent Developments No access
      2. The Clash between Individual Rights and Collective Rights in the Realm of Data Protection No access
      3. Data Protection in a Domestic Tax Context No access
      4. Data Protection in Cross-Border Tax Scenarios No access
      5. Automatic Exchange of Information for Tax Purposes No access
    4. Taxpayers’ Property Rights No access
  6. Conclusion No access
3. 1. 1. Soft Law No access
    2. Hard Law – Treaty No access
  2. 1. The Methodology No access
    2. 1. General Issues No access
      2. Subjective Scope No access
      3. Objective Scope No access
      4. Cross-Border Situations No access
      5. Interpretation No access
      6. International Minimum Standard of Legal Protection No access
      7. Substantive Rights No access
      8. Procedural Rights No access
      9. Rights Related to Sanctions No access
  3. Guidelines for Tax Authorities No access
List of Countries’ Official Court Names No access Pages 519 - 522
Bibliography No access Pages 523 - 540
Index No access Pages 541 - 568