IBFD launches the 2022 Yearbook on Taxpayers’ Rights
IBFD launches the 2022 Yearbook on the Protection of Taxpayers’ Rights (OPTR). The book is a compilation of up-to-date information on the effective protection of taxpayers’ rights.
AMSTERDAM, May 17, 2023 (GLOBE NEWSWIRE) -- Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, Directors of IBFD’s OPTR, will present the Yearbook at the 8th International Conference on Taxpayer Rights, hosted by the Center for Taxpayer Rights, explaining some of the main events and trends that arose last year in the protection of taxpayers’ rights around the world.
The OPTR reports on the protection of taxpayers’ fundamental rights around the world. The precise and technical information of the OPTR contains reference to taxpayer bills, conventions, and statutes, also in their judicial and administrative interpretation, which explore how states apply this protection in practice.
The OPTR serves as a unique legal basis for developing further research on the legal remedies, including the related project of the International Law Association, that secure the effective protection of taxpayers’ rights. It is hoped that this may contribute to nudging the convergence towards a global standard in this field.
This publication relies on information gathered in 45 countries and 3 units worldwide up to 31 December 2022, and
- monitors the effective implementation into domestic law of legal procedures, safeguards and guarantees associated with taxpayers’ rights;
- provides an annual comparison by jurisdiction of the level of compliance with minimum standards and best practices; and
- identifies trends in the practical protection of taxpayers’ rights.
The basis for the Yearbook consists of surveys supplied by groups of experts appointed from 45 countries, as well as reports from the Inter-American Court of Human Rights, the European Court of Human Rights and the European Court of Justice. The groups of experts incorporate members of tax authorities, the judiciary and academia, as well as ombudspersons and practitioners. The national reports are available here.
If you would like further details, please contact Phil Windus, Senior Marketing Coordinator, at firstname.lastname@example.org.
The IBFD Observatory on the Protection of Taxpayers’ Rights, established by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, is a non-judgemental platform for keeping track of developments in the practical protection of taxpayers’ rights around the world. It follows the standards established by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on “The Practical Protection of Taxpayers’ Fundamental Rights”.
Since then, the OPTR has continuously monitored the observance of minimum standards and the adoption of best practices around the world with respect to the guarantee and protection of human rights pertaining to tax matters.
To learn more about the Observatory, please visit the official IBFD academic page or contact email@example.com.
IBFD is a leading international provider of cross-border tax expertise, with a long-standing history of supporting and contributing to tax research and academic activities. As an independent foundation, IBFD utilizes its global network of tax experts and its Knowledge Centre to serve Fortune 500 companies, governments, international consultancy firms and tax advisers.
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