IBFD launches the 2023 Yearbook on Taxpayers’ Rights
17 Mayo 2024 - 10:00AM
IBFD launches the 2023 Yearbook on Taxpayers’ Rights
IBFD launches the 2023 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.
Prof. Dr Pasquale Pistone and Prof. Dr Philip
Baker, Directors of IBFD’s OPTR, presented the Yearbook at the
Academic Tax Conference hosted at the IBFD Headquarters on May 16th
and 17th 2024, Amsterdam, Netherlands, 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 55 countries and 3 units worldwide up to 31 December 2023,
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 55 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
p.windus@ibfd.org.
About OPTR
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 optr@ibfd.org.
About IBFD
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.
A photo accompanying this announcement is available at
https://www.globenewswire.com/NewsRoom/AttachmentNg/129ae1d9-1d96-49cf-b868-d2a9f10bf197