Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
München
C.H. Beck
[2022]
Oxford Hart Publishing [2022] Nomos [2022] |
| Ausgabe: | 1. Auflage |
| Schriftenreihe: | International Tax Law
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | First published in Great Britain 2022 |
| Beschreibung: | lxxv, 567 Seiten |
| ISBN: | 9783406792502 9781509954001 9783848773404 |
Internformat
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| 100 | 1 | |a Kokott, Juliane |d 1957- |e Verfasser |0 (DE-588)111137659 |4 aut | |
| 245 | 1 | 0 | |a Taxpayers in International Law |b International Minimum Standards for the Protection of Taxpayers' Rights |c Juliane Kokott and Pasquale Pistone |
| 250 | |a 1. Auflage | ||
| 264 | 1 | |a München |b C.H. Beck |c [2022] | |
| 264 | 1 | |a Oxford |b Hart Publishing |c [2022] | |
| 264 | 1 | |b Nomos |c [2022] | |
| 300 | |a lxxv, 567 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a International Tax Law | |
| 500 | |a First published in Great Britain 2022 | ||
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Datensatz im Suchindex
| _version_ | 1804183965958930432 |
|---|---|
| adam_text | BRIEF
CONTENTS
PREFACE
....................................................................................................................................................
V
CONTENTS
................................................................................................................................................
XI
TABLE
OF
ABBREVIATIONS
.....................................................................................................................
XXXI
TABLE
OF
CASES
AND
LEGISLATION
........................................................................................................
XXXV
INTRODUCTION:
THE
INTERNATIONALISATION
OF
TAX
LAW
AND
THE
IMPORTANCE
OF
TAXPAYERS
RIGHTS
...............................................................................................................................
1
PARTI
TAXATION
AND
INTERNATIONAL
HUMAN
RIGHTS
LAW
1.
SOURCES
OF
INTERNATIONAL
(TAX)
LAW
.............................................................................................
7
2.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
.....................................................
31
3.
POSSIBLE
APPROACHES
TO
HUMAN
RIGHTS
AND
TAXATION
..............................................................
70
PART
II
HUMAN
RIGHTS
IN
TAX
MATTERS
4.
GENERAL
PRINCIPLES
PROTECTING
TAXPAYERS
RIGHTS
......................................................................
83
5.
SPECIAL
FEATURES
OF
HUMAN
RIGHTS
IN
TAXATION
.......................................................................
171
6.
THE
PROCEDURAL
RIGHTS
...............................................................................................................
206
7.
TAXPAYERS
RIGHTS
RELATED
TO
SANCTIONS
....................................................................................
311
8.
SUBSTANTIVE
RIGHTS
.....................................................................................................................
345
PART
III
AN
INTERNATIONAL
TAX
REGIME
CONTAINING
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS
9.
THE
EMERGENCE
OF
AN
INTERNATIONAL
TAX
REGIME
.....................................................................
471
10.
INTERNATIONAL
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS
........................
490
11.
PROPOSED
INTERNATIONAL
INSTRUMENTS
.......................................................................................
505
LIST
OF
COUNTRIES
OFFICIAL
COURT
NAMES
...........................................................................................
519
BIBLIOGRAPHY
.......................................................................................................................................
523
INDEX
..................................................................................................................................................
541
CONTENTS
PREFACE
....................................................................................................................................................
V
BRIEF
CONTENTS
.......................................................................................................................................
IX
TABLE
OF
ABBREVIATIONS
.....................................................................................................................
XXXI
TABLE
OF
CASES
AND
LEGISLATION
........................................................................................................
XXXV
INTRODUCTION:
THE
INTERNATIONALISATION
OF
TAX
LAW
AND
THE
IMPORTANCE
OF
TAXPAYERS
RIGHTS
...............................................................................................................................
1
PARTI
TAXATION
AND
INTERNATIONAL
HUMAN
RIGHTS
LAW
1.
SOURCES
OF
INTERNATIONAL
(TAX)
LAW
.............................................................................................
7
1.1.
INTRODUCTION
.........................................................................................................................
7
1.2.
INTERNATIONAL
CONVENTIONS
.................................................................................................
7
1.2.1.
INTERPRETATION
OF
INTERNATIONAL
CONVENTIONS
........................................................
8
1.2.2.
TREATIES
CONTAINING
TAXPAYERS
RIGHTS
.................................................................
8
1.2.2.1.
PROCEDURAL
RIGHTS
....................................................................................
8
1.2.2.2.
SUBSTANTIVE
RIGHTS
..................................................................................
9
1.3.
CUSTOMARY
INTERNATIONAL
LAW
...........................................................................................
11
1.3.1.
THE
ILC
S
AND
ILA
S
APPROACHES
..........................................................................
11
1.3.2.
OBJECTIVE
ELEMENT:
STATE
PRACTICE
........................................................................
12
1.3.2.1.
QUANTITATIVE
AND
QUALITATIVE
REQUIREMENTS
FOR
STATE
PRACTICE
........
12
1.3.2.2.
STATE
PRACTICE
AND
TREATIES
....................................................................
14
1.3.2.3.
OTHER
ACTORS,
INTERNATIONAL
ORGANISATIONS
.........................................
16
1.3.2.4.
INTERNAL
PRACTICE
....................................................................................
16
1.3.2.5.
THE
PERSISTENT
OBJECTOR
RULE
................................................................
17
1.3.3.
SUBJECTIVE
ELEMENT:
OPINIO
LURIS
.........................................................................
17
1.3.3.1.
THE
ILC
S
AND
ILA
S
APPROACHES
..........................................................
18
1.3.3.2.
TAXPAYERS
CHARTERS
AS
EVIDENCE
FOR
OPINIO
LURIS?
..............................
19
1.3.4.
THE
ROLE
OF
NATIONAL
AND
INTERNATIONAL
COURTS
IN
THE
FORMATION
AND
IDENTIFICATION
OF
CUSTOMARY
INTERNATIONAL
LAW.................................................
20
1.3.4.1.
DECISIONS
OF
NATIONAL
COURTS
AS
STATE
PRACTICE
..................................
20
1.3.4.2.
DECISIONS
OF
NATIONAL
COURTS
AS
OPINIO
LURIS
....................................
20
1.3.4.3.
DECISIONS
OF
INTERNATIONAL
COURTS
AND
TRIBUNALS
AS
SUBSIDIARY
MEANS
FOR
THE
DETERMINATION
OF
CIL
RULES
.......................................
21
1.4.
GENERAL
PRINCIPLES
.............................................................................................................
22
1.5.
SUBSIDIARY
MEANS
FOR
THE
DETERMINATION
OF
RULES
OF
LAW
.............................................
24
1.5.1.
JUDICIAL
DECISIONS
.................................................................................................
24
1.5.2.
TEACHINGS
OF
THE
MOST
HIGHLY
QUALIFIED
PUBLICISTS
OF
THE
VARIOUS
NATIONS
.........................................................................................
26
1.6.
SOFT
LAW
.............................................................................................................................
28
XII
CONTENTS
2.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
....................................................
31
2.1.
MONISM
VS
DUALISM
..........................................................................................................
31
2.2.
DIRECT
EFFECT
.......................................................................................................................
33
2.2.1.
DIRECT
APPLICABILITY
OF
DOUBLE
TAX
CONVENTIONS
...............................................
34
2.2.1.1.
GENERAL
ISSUES
.......................................................................................
34
2.2.1.2.
THE
CREATION
OF
INDIVIDUAL
RIGHTS
OR
OBLIGATIONS
THROUGH
INTERNATIONAL
TREATIES
..........................................................................
35
2.2.1.3.
DIRECT
APPLICABILITY
OF
INDIVIDUAL
TREATY
RIGHTS
BEFORE
DOMESTIC
COURTS
..................................................................................
36
2.2.1.4.
DOUBLE
TAXATION
CONVENTIONS
(DTCS):
CONFERRAL
OF
RIGHTS
UPON
INDIVIDUALS?
....................................................................
40
2.2.1.4.1.
INVOCABILITY
OF
DTC
RIGHTS
WITHIN
THE
NATIONAL
LEGAL
ORDER
.......................................................................
41
2.2.1.4.2.
INVOCABILITY
OF
DTC
RIGHTS
AT
INTERNATIONAL
LEVEL
............................................................
41
2.3.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
IN
THE
DIFFERENT
REGIONS
...............................................................................................................
43
2.3.1.
AFRICA
....................................................................................................................
43
2.3.2.
AMERICAS
................................................................................................................
46
2.3.2.1.
REGIONAL
ARRANGEMENTS
........................................................................
46
2.3.2.1.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
...................................................................
46
2.3.2.1.2.
THE
ANDEAN
COMMUNITY
.................................................
47
2.3.2.2.
LATIN
AMERICAN
COUNTRIES
.....................................................................
48
2.3.2.2.1.
ARGENTINA
..........................................................................
48
23.2.2.2.
BRAZIL
..................................................................................
49
23.2.23.
CHILE
...................................................................................
51
2.3.2.2.4.
PERU
....................................................................................
52
2.3.2.3.
THECARIBBEAN
.......................................................................................
53
2.3.2.4.
UNITED
STATES
..........................................................................................
53
2.3.3.
ASIA
.........................................................................................................................
54
2.3.3.1.
CHINA
......................................................................................................
54
2.3.3.2.
INDIA
.......................................................................................................
55
2.3.3.3.
ISRAEL
.......................................................................................................
55
2.3.3.4.
JAPAN
.......................................................................................................
56
2.3.4.
EUROPE
....................................................................................................................
57
2.3.4.1.
EUROPEAN
UNION
.....................................................................................
57
2.3.4.1.1.
INTRODUCTION
......................................................................
57
2.3.4.1.2.
THE
FREE
FLOW
OF
FUNDAMENTAL
VALUES
BETWEEN
NATIONAL,
SUPRANATIONAL
AND
INTERNATIONAL
LEGAL
ORDERS
AND
ITS
IMPACT
ON
TAXATION:
THE
SPECIFIC
CASE
OF
THE
EUROPEAN
UNION
................................................................
60
2.3.4.I.2.I.
THE
IMPACT
OF
THE
MEMBER
STATES
DOMESTIC
CONSTITUTIONAL
ORDERS
ON
EU
LAW
AND
VICE
VERSA
..
60
CONTENTS
XIII
2.3.4.1.2.1.1.
THE
ENRICHMENT
OF
THE
EU
LEGAL
ORDER
BY
THE
NATIONAL
LEGAL
ORDERS
........
60
2.3.4.1.2.1.2.
THE
ENRICHMENT
OF
THE
NATIONAL
LEGAL
ORDERS
BY
THE
EU
LEGAL
ORDER:
LIMITATIONS
..........................
61
2.3.4.1.2.1.3.
THE
ENRICHMENT
OF
THE
NATIONAL
LEGAL
ORDERS
BY
THE
EU
LEGAL
ORDER:
NEW
RIGHTS
FOR
TAXPAYERS
UNDER
THE
DISPUTE
RESOLUTION
DIRECTIVE?
.............................
62
2.3.4.1.2.1.4.
BEYOND
THE
EU
CHARTER:
FURTHER
DEVELOPMENT
OF
FUNDAMENTAL
VALUES
AS
GENERAL
PRINCIPLES
OF
UNION
LAW
............................
62
2.3.4.I.2.2.
THE
RELATIONSHIP
BETWEEN
THE
EUROPEAN
UNION
AND
THE
EUROPEAN
HUMAN
RIGHTS
SYSTEM:
ITS
IMPACT
ON
TAXATION
................................
64
2.3.4.1.2.2.1.
THE
POSSIBLE
CONSEQUENCES
OF
THE
ACCESSION
OF
THE
EU
TO
THE
ECHR
...................
64
2.3.4.1.2.2.2.
PROTECTION
OF
TAXPAYERS
UNDER
THE
ECHR
AND
THE
EU
CHARTER
............................
65
2.3.4.2.
SWITZERLAND
...........................................................................................
66
2.3.4.3.
UNITED
KINGDOM
..................................................................................
67
2.3.5.
OCEANIA
..................................................................................................................
68
2.3.5.1.
AUSTRALIA
................................................................................................
68
2.3.5.2.
NEW
ZEALAND
........................................................................................
69
3.
POSSIBLE
APPROACHES
TO
HUMAN
RIGHTS
AND
TAXATION
..............................................................
70
3.1.
TWO
GROUPS
OF
TAXPAYERS
RIGHTS:
INDIVIDUAL
RIGHTS
AND
COLLECTIVE
RIGHTS
..............................................................................................................
70
3.2.
THE
INDIVIDUAL
RIGHTS
VISION
...........................................................................................
72
3.3.
THE
COLLECTIVE
RIGHTS
VISION
..........................................................................................
74
3.3.1.
BACKGROUND
OF
THE
COLLECTIVE
RIGHTS
VISION
.....................................................
74
3.3.2.
FUNCTION
OF
THE
COLLECTIVE
RIGHTS
VISION
.........................................................
78
3.4.
THE
APPROACH
OF
OUR
COMMITTEE
TO
INDIVIDUAL
AND
COLLECTIVE
RIGHTS
..............................................................................................................
78
3.5.
THE
SCOPE
OF
PROTECTION
OF
FUNDAMENTAL
HUMAN
RIGHTS
IN
TAX
MATTERS
FROM
THE
PERSPECTIVE
OF
PUBLIC
INTERNATIONAL
LAW
.........................................................
79
XIV
CONTENTS
PART
II
HUMAN
RIGHTS
IN
TAX
MATTERS
4.
GENERAL
PRINCIPLES
PROTECTING
TAXPAYERS
RIGHTS
......................................................................
83
4.1.
RULE
OF
LAW
........................................................................................................................
83
4.1.1.
INTRODUCTION
..........................................................................................................
83
4.1.2.
LEGAL
CERTAINTY
.....................................................................................................
84
4.1.2.1.
SUFFICIENT
PRECISION
OF
THE
LAW
.............................................................
84
4.1.2.2.
NON-RETROACTIVITY
OF
LEGAL
RULES
..........................................................
85
4.1.2.3.
TAX
RULINGS
............................................................................................
86
4.1.2.4.
STABILISATION
AGREEMENTS
......................................................................
86
4.1.3.
DIFFERENT
REGIONS
..................................................................................................
87
4.1.3.1.
AFRICA
......................................................................................................
87
4.1.3.1.1.
LAW
IN
CONTEXT
..................................................................
87
4.1.3.1.2.
TAX
CERTAINTY
IN
AFRICAN
CONSTITUTIONS
..........................
87
4.1.3.2.
AMERICAS
...............................................................................................
89
4.1.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
...............................................................
89
4.1.3.2.2.
LATIN
AMERICA
....................................................................
89
4.1.3.2.2.1.
ARGENTINA
....................................................
89
4.1.3.2.2.2.
BRAZIL
............................................................
91
4.1.3.2.2.2.1.
THE
PRINCIPLE
OF
LEGALITY
AND
ITS
RELATIONS
WITH
THE
RULES
ON
COMPETENCE
.........
91
4.1.3.2.2.2.2.
THE
SCOPE
AND
BOUNDARIES
OF
THE
PRINCIPLE
OF
LEGALITY
............
91
4.1.3.2.2.2.3.
THE
PRINCIPLES
OF
NON-RETROACTIVITY
AND
THE
PROTECTION
OF
LEGITIMATE
EXPECTATION
......
92
4.1.3.2.2.3.
CHILE
............................................................
93
4.1.3.2.2.4.
COLOMBIA
....................................................
94
4.1.3.2.2.4.1.
LEGALITY,
THE
DISTRIBUTION
OF
COMPETENCES
AND
DEMOCRACY
...........................
94
4.1.3.2.2.4.2.
CERTAINTY
-
REASONABLE
PRECISION
OF
THE
LAW
............
99
4.1.3.2.2.4.3.
LEGAL
SECURITY
.....................
100
4.1.3.2.2.4.4.
NON-RETROSPECTIVE
APPLICATION
OF
THE
LAW
.....
101
4.1.3.2.2.5.
PERU
.............................................................
103
4.1.3.2.3.
THECARIBBEAN
..................................................................
104
4.1.3.2.4.
NORTH
AMERICA
.................................................................
104
4.1.3.2.4.1.
UNITED
STATES
..............................................
104
4.1.3.2.4.2.
CANADA
.......................................................
105
CONTENTS
XV
4.1.3.3.
ASIA
.......................................................................................................
105
4.1.3.3.1.
CHINA
................................................................................
105
4.1.3.3.2.
INDIA
...................................................................................
106
4.1.3.3.3.
ISRAEL
..................................................................................
107
4.1.3.3.4.
JAPAN
..................................................................................
108
4.1.3.4.
EUROPE
..................................................................................................
110
4.1.3.4.1.
EUROPEAN
UNION
AND
COUNCIL
OF
EUROPE
.......................
110
4.1.3.4.2.
RUSSIA
.................................................................................
ILL
4.1.3.5.
OCEANIA
................................................................................................
112
4.1.3.5.1.
AUSTRALIA
............................................................................
112
4.1.3.5.2.
NEW
ZEALAND
.....................................................................
113
4.2.
PROPORTIONALITY
................................................................................................................
114
4.2.1.
THE
PRINCIPLE
.......................................................................................................
114
4.2.2.
ITS
APPLICATION
IN
DIFFERENT
REGIONS
.................................................................
116
4.2.2.1.
AFRICA
...................................................................................................
116
4.2.2.2.
AMERICAS
..............................................................................................
117
4.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
..............................................................
117
4.2.2.2.2.
LATIN
AMERICA
....................................................................
117
4.2.2.2.2.I.
ARGENTINA
....................................................
117
4.22.2.2.2.
BRAZIL
............................................................
118
4.2.2.2.2.3.
CHILE
............................................................
118
4.22.2.2
A.
COLOMBIA
....................................................
119
4.2.2.2.2.44.
THE
DISCRETIONARY
POWERS
OF
LAW
MAKING
AND
THEIR
LIMITS
...........
119
4.2.2.
2.2.4.2.
STRICT
JUDICIAL
SCRUTINY
FOR
TAX
AMNESTIES
.............
120
4.2.2.2.
2.4.3.
INTERMEDIATE
SCRUTINY
IN
CASE
OF
POTENTIAL
INEQUITY
..............................
120
42222.4.4.
LOW
SCRUTINY
AS
THE
REGULAR
STANDARD
.
121
4.2.2.2.2.5.
PERU
.............................................................
121
4.2.2.2.3.
THE
CARIBBEAN
..................................................................
122
4.2.2.2.4.
UNITED
STATES
.....................................................................
122
4.2.2.3.
ASIA
.......................................................................................................
123
4.2.2.3.1.
CHINA
.................................................................................
123
4.2.2.3.2.
INDIA
...................................................................................
124
4.2.2.3.3.
ISRAEL
..................................................................................
124
4.2.2.3.4.
JAPAN
..................................................................................
127
4.2.2.4.
EUROPE
.................................................................................................
128
4.2.2.4.1.
EUROPEANUNION
..............................................................
128
4.22.4.2.
RUSSIA
.................................................................................
129
4.2.2.5.
OCEANIA
................................................................................................
130
4.2.2.5.1.
AUSTRALIA
............................................................................
130
4.2.2.5.2.
NEW
ZEALAND
.....................................................................
131
XVI
CONTENTS
4.3.
ANTI-TAX
AVOIDANCE
AND
EVASION
MEASURES
LIMITING
TAXPAYERS
RIGHTS
....................
131
4.3.1.
THE
INTERNATIONAL
SCENARIO
.................................................................................
131
4.3.1.1.
DISTINGUISHING
TAX
PLANNING
AND
TAX
AVOIDANCE
...........................
131
4.3.1.2.
AN
OBLIGATION
TO
COUNTER
BEPS?
.....................................................
132
4.3.1.2.1.
PROBLEMS
OF
DEFINITION
.....................................................
132
4.3.1.2.2.
TREATY
SHOPPING
................................................................
133
4.3.1.2.3.
MINIMUM
TAXATION
AND
CONTROLLED
FOREIGN
COMPANY
LEGISLATION
.......................................................
134
4.3.2.
DIFFERENT
REGIONS
.................................................................................................
135
4.3.2.1.
AFRICA
...................................................................................................
135
4.3.2.1.1.
DIFFERENT
CONTEXTS
AND
APPROACHES
TO
ABUSE
................
135
4.3.2.1.2.
AFRICAN
COUNTRIES
WITH
STATUTORY
GAARS
.......................
137
4.3.2.1.3.
SOUTH
AFRICA
.......................................................................
139
4.3.2.2.
AMERICAS
.............................................................................................
141
4.3.2.2.1.
LATIN
AMERICA
....................................................................
141
4.3.2.2.1.1.
ARGENTINA
...................................................
141
4.3.2.2.1.2.
BRAZIL
...........................................................
141
4.3.2.2.1.3.
CHILE
...........................................................
142
4.3.2.2.1.4.
MEXICO
........................................................
143
4.3.2.2.
1.4.1.
APPLICATION
OF
THE
MEXICAN
GAAR
..................
143
4.3.2.2.1.4.2.
DEFINITIONS
IN
THE
MEXICAN
GAAR
..................
144
4.3.2.2.1.5.
PERU
............................................................
144
4.3.2.2.2.
THE
CARIBBEAN
.................................................................
145
4.3.2.2.3.
UNITED
STATES
....................................................................
145
4.3.2.3.
ASIA
.......................................................................................................
147
4.3.2.3.1.
CHINA
................................................................................
147
4.3.2.3.2.
INDIA
.................................................................................
148
4.3.2.3.3.
ISRAEL
................................................................................
149
4.3.2.3.4.
JAPAN
................................................................................
149
4.3.2.4.
EUROPE
.................................................................................................
150
4.3.2.4.1.
EUROPEANUNION
..............................................................
150
4.3.2.4.2.
RUSSIA
...............................................................................
151
4.3.2.5.
OCEANIA
................................................................................................
152
4.3.2.5.1.
AUSTRALIA
..........................................................................
152
4.3.2.5.2.
NEW
ZEALAND
....................................................................
153
4.4.
FAIRNESS
............................................................................................................................
153
4.4.1.
GENERAL
INTRODUCTION
.........................................................................................
153
4.4.2.
DIFFERENT
REGIONS
.................................................................................................
155
4.4.2.1.
AFRICA
....................................................................................................
155
4.4.2.1.1.
GENERAL
...........................................................................
155
4.4.2.1.2.
SOUTH
AFRICA
.......................................................................
156
4.4.2.2.
AMERICAS
..............................................................................................
157
4.4.2.2.I.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
...............................................................
157
CONTENTS
XVII
4.4.2.2.2.
LATIN
AMERICA
..................................................................
158
4.4.2.2.2.1.
ARGENTINA
...................................................
158
4.4.2.2.2.2.
BRAZIL
...........................................................
158
4.4.2.2.2.3.
CHILE
...........................................................
159
4.4.2.2.2.4.
COLOMBIA
...................................................
160
4.4.2.2.2.5.
MEXICO
........................................................
160
4.4.2.2.2.6.
PERU
..............................................................
160
4.4.2.2.3.
UNITED
STATES
....................................................................
161
4.4.2.3.
ASIA
........................................................................................................
161
4.4.2.3.1.
CHINA
.................................................................................
161
4.4.2.3.2.
INDIA
...................................................................................
162
4.4.2.3.3.
ISRAEL
.................................................................................
162
4.4.2.3.4.
JAPAN
..................................................................................
163
4.4.2.4.
EUROPE
...................................................................................................
163
4.4.2.4.1.
EUROPEAN
UNION
................................................................
163
4.4.2.4.1.1.
PROCEDURAL
FAIRNESS
..................................
164
4.4.2.4.1.2.
FAIR
TAX
COMPETITION
...............................
165
4.4.2.4.I.3.
FAIR
AND
EFFICIENT
TAXATION
OF
CORPORATE
PROFITS
(FAIR
SHARE)
AND
THE
PROBLEM
OF
TAX
AVOIDANCE
...........................................
166
4.4.2.4.2.
RUSSIA
................................................................................
168
4.4.2.5.
OCEANIA
................................................................................................
169
4.4.2.5.1.
AUSTRALIA
...........................................................................
169
4.4.2.5.2.
NEW
ZEALAND
....................................................................
170
5.
SPECIAL
FEATURES
OF
HUMAN
RIGHTS
IN
TAXATION
.......................................................................
171
5.1.
THE
EMERGENCE
OF
TAXPAYER
BILLS
OF
RIGHTS
..................................................................
171
5.1.1.
INTRODUCTION
........................................................................................................
171
5.1.2.
TAXPAYERS
BILLS
OF
RIGHTS
IN
THE
DIFFERENT
REGIONS
..........................................
173
5.1.2.1.
AFRICA
...................................................................................................
173
5.1.2.1.1.
GENERAL
.............................................................................
173
5.1.2.1.2.
SOUTH
AFRICA
......................................................................
174
5.1.2.1.3.
THE
CHARTERS
IN
OTHER
AFRICAN
COUNTRIES
.....................
175
5.1.2.2.
AMERICAS
.............................................................................................
176
5.1.2.2.1.
LATIN
AMERICA
...................................................................
176
5.1.2.2.1.1.
ARGENTINA
....................................................
176
5.1.2.2.1.2.
BRAZIL
............................................................
177
5.1.2.2.1.3.
CHILE
............................................................
177
5.1.2.2.1.4.
COLOMBIA
....................................................
177
5.1.2.2.1.5.
MEXICO
.........................................................
177
5.1.2.2.1.6.
PERU
..............................................................
178
5.1.2.2.2.
THECARIBBEAN
..................................................................
178
5.1.2.2.3.
NORTH
AMERICA
................................................................
179
5.1.2.2.3.1.
CANADA
........................................................
179
5.1.2.2.3.2.
UNITED
STATES
...............................................
179
XVIII
CONTENTS
5.1.2.3.
ASIA
........................................................................................................
180
5.1.2.3.1.
CHINA
.................................................................................
180
5.1.2.3.2.
INDIA
...................................................................................
181
5.1.2.3.3.
ISRAEL
..................................................................................
181
5.1.2.3.4.
JAPAN
..................................................................................
182
5.1.2.3.5.
SOUTH
KOREA
......................................................................
182
5.1.2.4.
EUROPE
...................................................................................................
183
5.1.2.4.1.
EUROPEAN
UNION
AND
ITS
MEMBER
STATES
.........................
183
5.1.2.4.1.1.
EUROPEAN
UNION
.........................................
183
5.1.2.4.1.2.
EU
MEMBER
STATES
.....................................
183
5.1.2.4.1.2.1.
AUSTRIA
................................
183
5.1.2.4.1.2.2.
BELGIUM
..............................
184
5.1.2.4.1.2.3.
FRANCE
.................................
184
5.1.2.4.1.2.4.
GERMANY
.............................
184
5.1.2.4.1.2.5.
ITALY
.....................................
184
5.1.2.4.2.
RUSSIA
.................................................................................
185
5.1.2.4.3.
SWITZERLAND
.......................................................................
186
5.1.2.4.4.
UNITED
KINGDOM
...............................................................
186
5.1.2.5.
OCEANIA
...............................................................................................
187
5.1.2.5.1.
AUSTRALIA
............................................................................
187
5.1.2.5.2.
NEW
ZEALAND
.....................................................................
188
5.1.3.
CONCLUSIONS
ON
TAXPAYERS
BILLS
OF
RIGHTS
........................................................
188
5.2.
INTERMEDIARIES
..................................................................................................................
188
5.2.1.
GENERAL
................................................................................................................
188
5.2.2.
DIFFERENT
REGIONS
.................................................................................................
189
5.2.2.1.
AFRICA
....................................................................................................
189
5.2.2.2.
AMERICAS
..............................................................................................
190
5.2.2.2.1.
LATIN
AMERICA
..................................................................
190
5.2.2.2.1.1.
ARGENTINA
....................................................
190
5.2.2.2.1.2.
BRAZIL
...........................................................
191
5.2.2.2.1.3.
CHILE
............................................................
191
5.2.2.2.1.4.
MEXICO
.........................................................
191
5.2.2.2.1.5.
PERU
..............................................................
192
5.2.2.2.2.
UNITED
STATES
....................................................................
192
5.2.2.3.
ASIA
.......................................................................................................
193
5.2.2.3.1.
CHINA
................................................................................
193
5.2.2.3.2.
INDIA
...................................................................................
193
5.2.2.3.3.
ISRAEL
..................................................................................
193
5.2.2.3.4.
JAPAN
..................................................................................
194
5.2.2.4.
EUROPE
.................................................................................................
194
5.2.2.4.1.
EUROPEANUNION
................................................................
194
5.2.2.4.2.
RUSSIA
................................................................................
195
5.2.2.5.
OCEANIA
................................................................................................
195
5.2.2.5.1.
AUSTRALIA
............................................................................
195
5.2.2.5.2.
NEW
ZEALAND
.....................................................................
196
CONTENTS
XIX
5.3.
HUMAN
RIGHTS
OF
LEGAL
PERSONS
......................................................................................
196
5.3.1.
AFRICA
...................................................................................................................
196
5.3.1.1.
SOUTH
AFRICA
........................................................................................
196
5.3.2.
AMERICAS
..............................................................................................................
197
5.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.....................................................................................
197
5.3.2.2.
LATIN
AMERICA
.....................................................................................
197
5.3.2.2.1.
ARGENTINA
.........................................................................
197
5.3.2.2.2.
BRAZIL
.................................................................................
198
5.3.2.2.3.
CHILE
..................................................................................
198
5.3.2.2.4.
PERU
...................................................................................
198
5.3.2.2.5.
UNITED
STATES
.....................................................................
199
5.3.3.
ASIA
.......................................................................................................................
199
5.3.3.1.
CHINA
....................................................................................................
199
5.3.3.2.
INDIA
.....................................................................................................
199
5.3.3.3.
ISRAEL
.....................................................................................................
200
5.3.3.4.
JAPAN
.....................................................................................................
200
5.3.4.
EUROPE
.................................................................................................................
201
5.3.4.1.
EUROPEANUNION
..................................................................................
201
5.3.4.2.
UNITED
KINGDOM
.................................................................................
202
5.3.5.
OCEANIA
................................................................................................................
202
5.3.5.1.
AUSTRALIA
...............................................................................................
202
5.3.5.2.
NEW
ZEALAND
.......................................................................................
202
5.4.
CLASSIFICATION
OF
HUMAN
RIGHTS
IN
TAX
MATTERS
............................................................
203
5.4.1.
THE
REASON
UNDERLYING
THE
TRIPARTITE
CLASSIFICATION
.......................................
203
5.4.2.
INTERPLAY
BETWEEN
THE
CATEGORIES
......................................................................
204
5.4.3.
THE
MAINLY
AFFECTED
HUMAN
RIGHTS
IN
TAX
MATTERS
........................................
205
6.
THE
PROCEDURAL
RIGHTS
...............................................................................................................
206
6.1.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
............................................................................
207
6.1.1.
GENERAL
ISSUES
.....................................................................................................
207
6.1.2.
THE
SITUATION
IN
THE
DIFFERENT
REGIONS
OF
THE
WORLD
........................................
208
6.1.2.1.
AFRICA
...................................................................................................
208
6.1.2.1.1.
THE
AFRICAN
CHARTER
ON
HUMAN
AND
PEOPLES
RIGHTS
.................................................................
208
6.1.2.1.2.
SOUTH
AFRICA
.....................................................................
209
6.1.2.2.
AMERICAS
.............................................................................................
209
6.1.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS
......................................
209
6.1.2.2.2.
LATIN
AMERICA
..................................................................
210
6.1.2.2.2.1.
ARGENTINA
...................................................
210
6.1.2.2.2.2.
BRAZIL
...........................................................
210
6.1.2.2.2.3.
CHILE
..........................................................
211
6.1.2.2.2.4.
COLOMBIA
....................................................
212
6.1.2.2.2.5.
PERU
............................................................
212
6.1.2.2.3.
THECARIBBEAN
.................................................................
213
6.1.2.2.4.
UNITED
STATES
....................................................................
213
XX
CONTENTS
6.1.23.
ASIA
.....................................................................................................
214
6.1.23.1.
CHINA
................................................................................
214
6.1.23.2.
INDIA
..................................................................................
214
6.1.23.3.
ISRAEL
.................................................................................
215
6.1.23.4.
JAPAN
.................................................................................
215
6.1.2.4.
EUROPE
................................................................................................
217
6.1.2.4.1.
EUROPEANUNION
...............................................................
217
6.1.2.4.1.1.
GENERAL
ISSUES
AND
SOURCES
OF
LAW
...........
218
6.1.2.4.1.2.
RIGHT
OF
ACCESS
TO
DATA
IN
THE
FRAMEWORK
OF
MUTUAL
ASSISTANCE
............
219
6.1.2.4.1.2.1,
RIGHTS
IN
THE
REQUESTING
MEMBER
STATE
.....................
220
6.1.2.4.1.2.2.
RIGHTS
IN
THE
REQUESTED
MEMBER
STATE
.....................
221
6.1.2.4.13.
RIGHT
OF
ACCESS
TO
DATA
IN
THE
FRAMEWORK
OF
MAP
AND
ARBITRATION
UNDER
THE
DISPUTE
RESOLUTION
DIRECTIVE
(DRD)
.......................................
222
6.1.2.4.2.
UNITED
KINGDOM
.............................................................
224
6.1.2.43.
RUSSIA
................................................................................
225
6.1.2.5.
OCEANIA
..............................................................................................
225
6.1.2.5.1.
AUSTRALIA
...........................................................................
225
6.1.2.5.2.
NEW
ZEALAND
....................................................................
226
6.2.
RIGHT
TO
BE
HEARD
...........................................................................................................
226
6.2.1.
GENERAL
................................................................................................................
226
6.2.2.
DIFFERENT
REGIONS
................................................................................................
226
6.2.2.1.
AFRICA
....................................................................................................
226
6.2.2.2.
AMERICAS
.............................................................................................
228
6.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
...........................................
228
6.2.2.2.2.
LATIN
AMERICA
..................................................................
228
6.2.2.2.2.1.
ARGENTINA
..................................................
228
62.2.2.2.2.
BRAZIL
..........................................................
229
6.2.2.2.23.
CHILE
...........................................................
230
6.2.2.2.2.4.
PERU
.............................................................
230
6.2.2.23.
THE
CARIBBEAN
..................................................................
230
6.2.2.2.4.
UNITED
STATES
.....................................................................
231
6.2.23.
ASIA
......................................................................................................
231
6.2.23.1.
CHINA
...............................................................................
231
6.2.23.2.
INDIA
.................................................................................
231
6.2.2.33.
ISRAEL
.................................................................................
232
6.2.23.4.
JAPAN
.................................................................................
232
6.2.2.4.
EUROPE
..................................................................................................
233
6.2.2.4.1.
EUROPEANUNION
..............................................................
233
6.2.2.4.1.1.
THE
DOMESTIC
SCENARIO
.............................
233
6.2.2.4.1.2.
CROSS-BORDER
SITUATIONS
............................
235
6.2.2.4.2.
RUSSIA
................................................................................
235
6.2.23.
OCEANIA
...............................................................................................
236
CONTENTS
XXI
6.3.
RIGHT
TO
JUDICIAL
PROTECTION
.............................................................................................
236
6.3.1.
GENERAL
ISSUES
.....................................................................................................
236
6.3.1.1.
THE
DOMESTIC
SCENARIO
......................................................................
237
6.3.1.1.1.
ACCESS
TO
JUDICIAL
PROTECTION
.........................................
237
6.3.1.1.2.
PRIVILEGE
AGAINST
SELF-INCRIMINATION
..............................
237
6.3.1.1.3.
PRESUMPTION
OF
INNOCENCE
.............................................
237
6.3.1.1.4.
INDEPENDENT
TRIBUNAL
....................................................
238
6.3.1.1.5.
FAIR
TRIAL
..........................................................................
238
6.3.1.2.
CROSS-BORDER
SITUATIONS
....................................................................
239
6.3.2.
THE
RIGHT
TO
JUDICIAL
PROTECTION
IN
DIFFERENT
REGIONS
.....................................
241
6.3.2.1.
AFRICA
..................................................................................................
241
6.3.2.1.1.
GENERAL
..............................................................................
241
6.3.2.1.2.
SOUTH
AFRICA
......................................................................
242
6.3.2.2.
AMERICAS
.............................................................................................
245
6.3.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.............................................................
245
63.2.2.1.1.
LEGAL
SOURCES
OF
THE
ACCESS
TO
JUDICIAL
PROTECTION
IN
THE
INTER-AMERICAN
SYSTEM
............................
245
6.3.2.2.1.2.
INDEPENDENT
AND
IMPARTIAL
TRIBUNAL
.....................................................
246
6.3.2.2.1.3.
FAIR
TRIAL
......................................................
246
6.3.2.2.2.
LATIN
AMERICA
..................................................................
247
6.3.2.2.2.1.
ARGENTINA
...................................................
247
63.2.2.2.2.
BRAZIL
...........................................................
248
63.2.2.2.2.1.
GENERAL
...............................
248
63.2.2.2.2.2.
ADMINISTRATIVE
REVIEW
AND
JUDICIAL
PROTECTION
...........................
249
63.2.2.2.23.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS
BORDER
SITUATIONS
.
251
63.2.2.23.
CHILE
...........................................................
252
63.2.2.23.1.
REFORM
OF
JUDICIAL
PROTECTION
...........................
252
63.2.2.23.2.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
............................
252
63.2.2.2.4.
COLOMBIA
..................................................
253
63.2.2.2.5.
MEXICO
.......................................................
254
63.2.2.2.6.
PERU
............................................................
255
6.3.2.2.3.
UNITED
STATES
....................................................................
256
63.2.2.4.
CANADA
..............................................................................
257
6.3.23.
ASIA
.....................................................................................................
257
6.3.23.1.
CHINA
...............................................................................
257
6.3.23.2.
INDIA
.................................................................................
258
6.3.2.33.
ISRAEL
.................................................................................
260
XXII
CONTENTS
6.3.2.3.4.
JAPAN
.................................................................................
261
6.3.2.3.4.
1.
THE
SYSTEM
OF
REINVESTIGATION,
RECONSIDERATION
AND
LAWSUITS
....................................................
261
6.3.2.3.4.2.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
...........................
262
6.3.2.4.
EUROPE
.................................................................................................
263
6.3.2.4.I.
EUROPEANUNION
..............................................................
263
6.3.2.4.1.1.
LEGAL
SOURCES
OF
THE
ACCESS
TO
JUDICIAL
PROTECTION
IN
THE
EUROPEAN
REGION
.....................................
263
6.3.2.4.1.2.
DOMESTIC
SITUATIONS
.................................
264
6.3.2.4.1.2.1.
INDEPENDENT
AND
IMPARTIAL
TRIBUNAL
..............
265
6.3.2.4.
1.2.2.
WITHIN
A REASONABLE
TIME
....................................
266
6.3.2.4.
1.2.3.
FAIR
TRIAL
...........................
267
6.3.2.4.1.2.4.
USE
OF
EVIDENCE
OBTAINED
.............................
270
6.3.2.4.1.3.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
......................
271
6.3.2.4.1.3.1.
GENERAL
ISSUES
...................
271
6.3.2.4.1.3.2.
RIGHT
TO
RULE
OF
LAW
PROTECTION
IN
CONNECTION
WITH
MUTUAL
ASSISTANCE
IN
THE
EXCHANGE
OF
INFORMATION
........................
271
6.3.2.4.1.3.3.
TAXPAYERS
RIGHTS
IN
MUTUAL
AGREEMENT
PROCEDURES
AND
ARBITRATION
.........................
275
6.3.2.4.1.3.4.
MUTUAL
AGREEMENT
PROCEDURES,
ARBITRATION
AND
THE
CJEU
(ACHMEA)
............................
277
6.3.2.4.1.3.5.
BASEBALL
ARBITRATION
AND
FAIR
TRIAL
.....................
279
6.3.2.4.1.3.6.
CONCLUSIONS
AND
WAY
FORWARD
..............................
280
6.3.2.4.2.
RUSSIA
...............................................................................
281
6.3.2.4.3.
SWITZERLAND
......................................................................
285
6.3.2.4.4.
UNITED
KINGDOM
..............................................................
286
6.3.2.5.
OCEANIA
...............................................................................................
287
6.3.2.5.I.
AUSTRALIA
...........................................................................
287
6.3.2.5.1.1.
JUDICIAL
REVIEW
...........................................
287
6.3.2.5.1.2.
USE
OF
EVIDENCE
OBTAINED
THROUGH
MUTUAL
ASSISTANCE
.....................................
288
CONTENTS
XXIII
6.3.2.5.2.
NEW
ZEALAND
....................................................................
290
6.3.2.5.2.1.
THE
DOMESTIC
SCENARIO
............................
290
6.3.2.5.2.2.
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
..................................................
291
6.4.
EQUIVALENT
MEASURES
FOR
PROTECTION
OF
TAXPAYERS
RIGHTS,
NOTABLY
OMBUDSPERSONS
...............................................................................................................
292
6.4.1.
TAX
OMBUDSPERSONS
AS
EQUIVALENT
PROTECTION
MECHANISM
............................
292
6.4.1.1.
GENERAL
.................................................................................................
292
6.4.1.2.
TAX
OMBUDSPERSONS
IN
THE
DIFFERENT
REGIONS
..................................
293
6.4.1.2.1.
AFRICA
................................................................................
293
6.4.1.2.1.1.
GENERAL
.......................................................
293
6.4.1.2.1.2.
SOUTH
AFRICA
..............................................
294
6.4.1.2.1.3.
OTHER
AFRICAN
COUNTRIES
..........................
296
6.4.1.2.2.
AMERICAS
..........................................................................
296
6.4.1.2.2.1.
LATIN
AMERICA
...........................................
296
6.4.1.2.2.1.1.
ARGENTINA
..........................
296
6.4.
L2.2.1.2.
BRAZIL
..................................
296
6.4.1.2.2.1.3.
CHILE
....................................
297
6.4.1.2.2.1.4.
COLOMBIA
............................
297
6.4.1.2.2.1.5.
MEXICO
...............................
297
6.4.1.2.2.1.6.
PERU
.....................................
298
6.4.1.2.2.2.
THECARIBBEAN
...........................................
298
6.4.1.2.2.3.
UNITED
STATES
..............................................
298
6.4.1.2.3.
ASIA
...................................................................................
299
6.4.1.2.3.1.
CHINA
.........................................................
299
6.4.1.2.3.2.
INDIA
...........................................................
300
6.4.1.2.3.3.
ISRAEL
............................................................
300
6.4.1.2.3.4.
JAPAN
..........................................................
300
6.4.1.2.4.
EUROPE
..............................................................................
300
6.4.1.2.4.1.
THE
EUROPEAN
UNION
AND
ITS
MEMBER
STATES
......................................
300
6.4.1.2.4.1.1.
AUSTRIA
................................
300
6.4.1.2.4.1.2.
FRANCE
.................................
301
6.4.1.2.4.1.3.
ITALY
.....................................
301
6.4.1.2.4.1.4.
SPAIN
...................................
301
6.4.1.2.4.2.
RUSSIA
..........................................................
302
6.4.1.2.4.3.
UNITED
KINGDOM
........................................
302
6.4.1.2.5.
OCEANIA
.............................................................................
303
6.4.1.2.5.1.
AUSTRALIA
....................................................
303
6.4.1.2.5.2.
NEW
ZEALAND
..............................................
303
6.4.1.3.
CONCLUSIONS
ON
TAX
OMBUDSPERSONS
...............................................
304
6.4.2.
OTHER
EQUIVALENT
PROTECTION
MECHANISMS
.......................................................
304
6.5.
CONCLUSIONS
ON
PROCEDURAL
RIGHTS
................................................................................
304
6.5.1.
INTRODUCTION
........................................................................................................
304
6.5.2.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
...............................................................
305
6.5.3.
RIGHT
TO
BE
HEARD
(AUDI
ALTERAM
PARTEM)
.......................................................
306
6.5.4.
RIGHT
TO
JUDICIAL
PROTECTION
................................................................................
307
6.5.5.
ALTERNATIVE
MEASURES
.........................................................................................
309
XXIV
CONTENTS
7.
TAXPAYERS
RIGHTS
RELATED
TO
SANCTIONS
....................................................................................
311
7.1.
GENERAL
.............................................................................................................................
311
7.2.
CRIMINAL
AND
ADMINISTRATIVE
CONTRAVENTIONS
..............................................................
312
7.2.1.
CRIMINAL
CONTRAVENTIONS
...................................................................................
312
7.2.2.
ADMINISTRATIVE
CONTRAVENTIONS
.........................................................................
313
7.2.3.
SANCTIONS,
PENALTIES
OR
BOTH?
.............................................................................
314
7.3.
DIFFERENT
REGIONS
.............................................................................................................
315
7.3.1.
AFRICA
...................................................................................................................
315
7.3.1.1.
SOUTH
AFRICA
.......................................................................................
315
7.3.2.
AMERICAS
..............................................................................................................
317
7.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.....................................................................................
317
7.3.2.2.
LATIN
AMERICA
....................................................................................
318
7.3.2.2.1.
ARGENTINA
.........................................................................
318
73.2.2.2.
BRAZIL
.................................................................................
319
73.2.23.
CHILE
..................................................................................
320
7.3.2.2.4.
COLOMBIA
..........................................................................
321
7.3.2.2.4.1.
CRIMINAL
SANCTIONS
...................................
321
7.3.2.2.4.2.
ADMINISTRATIVE
PENALTIES
..........................
322
73.2.2.5.
MEXICO
..............................................................................
323
7.3.2.2.6.
PERU
...................................................................................
323
7.3.2.3.
THECARIBBEAN
.....................................................................................
325
7.3.2.4.
UNITED
STATES
........................................................................................
326
7.3.3.
ASIA
.......................................................................................................................
327
7.3.3.1.
CHINA
....................................................................................................
327
733.2.
INDIA
....................................................................................................
328
7.3.3.3.
ISRAEL
.....................................................................................................
329
7.3.3.4.
JAPAN
.....................................................................................................
330
7.3.4.
EUROPE
..................................................................................................................
331
7.3.4.1.
EUROPEANUNION
..................................................................................
331
7.3.4.1.1.
AUSTRIA
..............................................................................
336
7.3.4.1.2.
GERMANY
...........................................................................
337
7.3.4.1.3.
GREECE
...............................................................................
338
7.3.4.1.4.
ITALY
...................................................................................
338
7.3.4.1.5.
MALTA
................................................................................
339
73.4.2.
RUSSIA
..................................................................................................
340
7.3.43.
UNITED
KINGDOM
.................................................................................
341
7.3.5.
OCEANIA
................................................................................................................
341
73.5.1.
AUSTRALIA
..............................................................................................
341
7.3.5.2.
NEW
ZEALAND
......................................................................................
342
7.4.
CONCLUSIONS
ON
SANCTIONS
..............................................................................................
342
8.
SUBSTANTIVE
RIGHTS
.....................................................................................................................
345
8.1.
EQUALITY
............................................................................................................................
345
8.1.1.
INTRODUCTORY
REMARKS
.......................................................................................
345
8.1.2.
EQUALITY
IN
DIFFERENT
REGIONS
............................................................................
348
8.1.2.1.
AFRICA
...................................................................................................
348
8.1.2.2.
AMERICAS
.............................................................................................
349
CONTENTS
XXV
8.1.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.................................................................
349
8.1.2.2.2.
LATIN
AMERICA
..................................................................
349
8.1.2.2.2.1.
ARGENTINA
...................................................
349
8.1.2.2.2.2.
BRAZIL
..........................................................
350
8.1.2.2.2.2.1.
EQUAL
TREATMENT
OF
TAXPAYERS
............................
351
8.1.22.2.2.2.
COMPETITION
NEUTRALITY
....
351
8.1.2.2.2.3.
CHILE
...........................................................
352
8.1.2.2.2.4.
COLOMBIA
..................................................
353
8.1.2.2.2.5.
PERU
.............................................................
354
8.1.2.2.3.
UNITED
STATES
.....................................................................
355
8.1.2.3.
ASIA
......................................................................................................
356
8.1.2.3.1.
CHINA
.................................................................................
356
8.1.2.3.2.
INDIA
...................................................................................
356
8.1.2.3.3.
ISRAEL
..................................................................................
356
8.1.2.3.4.
JAPAN
..................................................................................
358
8.1.2.4.
EUROPE
..................................................................................................
358
8.1.2.4.1.
EUROPEANUNION
..............................................................
358
8.1.2.4.2.
COUNCIL
OF
EUROPE
............................................................
360
8.1.2.4.3.
RUSSIA
.................................................................................
361
8.1.2.5.
OCEANIA
................................................................................................
362
8.1.2.5.1.
AUSTRALIA
............................................................................
362
8.1.2.5.2.
NEW
ZEALAND
.....................................................................
362
8.1.3.
NEUTRALITY
AS
A
PRINCIPLE
OF
INTERNATIONAL
TAXATION
..........................................
363
8.1.4.
ABILITY
TO
PAY
.......................................................................................................
364
8.1.4.1.
GENERAL
.................................................................................................
364
8.1.4.2.
DIFFERENT
REGIONS
................................................................................
366
8.1.4.2.1.
AFRICA
.................................................................................
366
8.1.4.2.2.
AMERICAS
...........................................................................
367
8.1.4.2.2.1.
LATIN
AMERICA
...........................................
367
8.1.4.2.2.1.1.
ARGENTINA
...........................
367
8.1.4.2.2.1.2.
BRAZIL
...................................
368
8.1.4.2.2.1.3.
CHILE
....................................
369
8.1.4.2.2.1.4.
COLOMBIA
............................
369
8.1.4.2.2.1.5.
MEXICO
................................
370
8.1.4.2.2.1.6.
PERU
.....................................
371
8.1.4.2.2.2,
UNITED
STATES
..............................................
371
8.1.4.2.3.
ASIA
....................................................................................
372
8.1.4.2.3.1.
CHINA
..........................................................
372
8.1.4.2.3.2.
INDIA
............................................................
372
8.1.4.2.3.3.
ISRAEL
...........................................................
373
8.1.4.2.3.4.
JAPAN
...........................................................
373
8.1.4.2.4.
EUROPE
..............................................................................
373
8.1.4.2.4.1.
EUROPEANUNION
........................................
373
8.1.4.2.4.2.
RUSSIA
........................................................
375
8.1.4.2.5.
OCEANIA
..............................................................................
376
XXVI
CONTENTS
8.1.5.
EQUITY
...................................................................................................................
376
8.1.6.
THE
DIFFERENT
EXPRESSIONS
OF
THE
PRINCIPLE
OF
EQUALITY
IN
TAX
LAW
...............
378
8.1.6.1.
INTRODUCTORY
REMARKS
.........................................................................
378
8.1.6.2.
THE
GENERAL
PRINCIPLE
OF
EQUALITY
.....................................................
378
8.1.6.3.
ABILITY
TO
PAY
.......................................................................................
379
8.1.6.4.
COMPETITION
NEUTRALITY
......................................................................
380
8.1.6.5.
TAX
JUSTICE,
FAIRNESS,
EQUITY
...............................................................
380
8.2.
DATA
PROTECTION
RIGHTS
....................................................................................................
381
8.2.1.
GENERAL
ISSUES
REGARDING
DATA
PROTECTION
IN
TAX
MATTERS
.............................
381
8.2.2.
TAXPAYERS
DATA
PROTECTION
RIGHTS
IN
DIFFERENT
REGIONS
.................................
382
8.2.2.1.
AFRICA
....................................................................................................
382
8.2.2.2.
AMERICAS
..............................................................................................
384
8.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.............................................................
384
8.2.2.2.2.
LATIN
AMERICA
...................................................................
384
8.2.2.2.2.1.
THE
ANDEAN
COMMUNITY
.........................
384
8.2.2.2.2.2.
ARGENTINA
...................................................
384
8.2.2.2.2.3.
BRAZIL
...........................................................
385
8.2.2.2.2.4.
CHILE
...........................................................
385
8.2.2.2.2.5.
PERU
.............................................................
386
8.2.2.2.2.6.
MEXICO
.......................................................
386
8.2.2.2.3.
THE
CARIBBEAN
.................................................................
387
8.2.2.2.4.
UNITED
STATES
....................................................................
387
8.2.2.3.
ASIA
.......................................................................................................
389
8.2.2.3.1.
CHINA
.................................................................................
389
8.2.2.3.2.
INDIA
...................................................................................
390
8.2.2.3.3.
ISRAEL
..................................................................................
390
8.2.2.3.4.
JAPAN
..................................................................................
391
8.2.2.4.
EUROPE
.................................................................................................
392
8.2.2.4.1.
EUROPEAN
UNION
AND
COUNCIL
OF
EUROPE
......................
392
8.2.2.4.1.1.
LEGAL
SOURCES
.............................................
393
8.2.2.4.1.2.
TAXPAYERS
..................................................
396
8.2.2.4.1.3.
TAX
PROFESSIONALS
AND
INTERMEDIARIES
...........................................
400
8.2.2.4.2.
RUSSIA
.................................................................................
401
8.2.2.5.
OCEANIA
...............................................................................................
402
8.2.2.5.1.
AUSTRALIA
............................................................................
402
8.2.2.5.2.
NEW
ZEALAND
.....................................................................
403
8.2.2.5.2.1.
PROTECTION
AGAINST
UNREASONABLE
SEARCHES
AND
SEIZURES
................................
403
8.2.2.5.2.2.
PRIVACY
AND
DATA
PROTECTION
.......................
404
8.2.2.5.2.3.
TAX
SECRECY
................................................
404
8.2.3.
THE
IMPACT
OF
TAX
TRANSPARENCY
ON
DATA
PROTECTION
-
CROSS-BORDER
SITUATIONS
....................................................................................
405
8.2.3.1.
GENERAL
.................................................................................................
405
8.2.3.2.
MUTUAL
ASSISTANCE
IN
TAX
MATTERS
.......................................................
406
8.2.3.2.1.
GENERAL
INTRODUCTION
AND
LEGAL
SOURCES
.......................
406
CONTENTS
XXVII
8.2.3.2.2.
THE
IMPACT
OF
MUTUAL
ASSISTANCE
ON
TAXPAYERS
RIGHTS
........................................
408
8.2.3.3.
TAX
TRANSPARENCY
AND
MUTUAL
ASSISTANCE
IN
THE
DIFFERENT
REGIONS
...............................................................
410
8.2.3.3.1.
AFRICA
.................................................................................
410
8.2.3.3.2.
AMERICAS
...........................................................................
411
8.2.3.3.2.1.
LATIN
AMERICA
...........................................
411
8.2.33.2.1.1.
ARGENTINA
...........................
411
8.233.2.1.2.
BRAZIL
..................................
412
8.233.2.13.
CHILE
....................................
412
8.233.2.1.4.
PERU
.....................................
413
8.233.2.1.5.
MEXICO
................................414
8.2.3.3.2.2.
THECARIBBEAN
...........................................414
8.2.3.3.2.3.
UNITED
STATES
..............................................414
8.2.3.33.
ASIA
...................................................................................
415
8.233.3.1.
CHINA
.........................................................
415
8.2.3.3.3.2.
INDIA
............................................................416
8.2.3.3.33.
ISRAEL
...........................................................
416
8.2333.4.
JAPAN
..........................................................
418
8.2.33.4.
EUROPE
..............................................................................
418
8.233.4.1.
EUROPEANUNION
........................................
418
8.233.4.1.1.
STANDARDS
OF
TRANSPARENCY
.....................
418
8.233.4.1.2.
STRICT
REGIME
FOR
THE
EXCHANGE
OF
DATA
OTHER
THAN
TAX
DATA
....................
419
8.233.4.13.
EXCHANGE
OF
TAX
DATA
.......420
8.233.4.2.
RUSSIA
........................................................
422
8.233.43.
SWITZERLAND
................................................
423
8.2.33.5.
OCEANIA
.............................................................................
425
8.233.5.1.
AUSTRALIA
....................................................
425
8.233.5.2.
NEW
ZEALAND
.............................................
425
8.2.4.
CONCLUSION
ON
DATA
PROTECTION
.........................................................................
426
8.3.
RIGHTS
AND
OBLIGATIONS
OF
PROFESSIONALS
AND
INTERMEDIARIES
........................................
428
8.3.1.
GENERAL
INTRODUCTION
.........................................................................................
428
8.3.2.
DIFFERENT
REGIONS
................................................................................................
430
83.2.1.
AFRICA
...................................................................................................
430
83.2.2.
AMERICAS
.............................................................................................
430
83.2.2.1.
LATIN
AMERICA
..................................................................
430
83.2.2.1.1.
ARGENTINA
..................................................
430
83.2.2.1.2.
BRAZIL
..........................................................
431
83.2.2.13.
CHILE
...........................................................
432
83.2.2.1.4.
MEXICO
.......................................................
433
83.2.2.1.5.
PERU
............................................................
433
83.2.2.2.
UNITED
STATES
....................................................................
434
8.3.23.
ASIA
.....................................................................................................
435
83.2.3.1.
CHINA
................................................................................
435
XXVIII
CONTENTS
8.3.23.2.
INDIA
..................................................................................
436
8.3.2.33.
ISRAEL
.................................................................................
437
8.3.23.4.
JAPAN
.................................................................................
437
83.2.4.
EUROPE
................................................................................................
438
83.2.4.1.
EUROPEANUNION
..............................................................
438
83.2.4.2.
RUSSIA
................................................................................
441
83.2.5.
OCEANIA
..............................................................................................
442
83.2.5.1.
AUSTRALIA
...........................................................................
442
83.2.5.2.
NEW
ZEALAND
....................................................................
442
83.2.5.2.1.
LEGAL
PROFESSIONAL
PRIVILEGE
.....................
442
83.2.5.2.2.
NON-DISCLOSURE
RIGHT
REGARDING
TAX
ADVICE
DOCUMENTS
............................
443
8.3.3.
CONCLUSION
ON
PROFESSIONAL
RIGHTS
AND
OBLIGATIONS
......................................
443
8.33.1.
TAXPAYERS
AND
INTERMEDIARIES
...........................................................
443
8.33.2.
PROFESSIONAL
RIGHTS
IN
THE
ERA
OF
TAX
TRANSPARENCY
.......................
445
8.4.
TAXPAYERS
PROPERTY
RIGHTS
.............................................................................................
445
8.4.1.
INTRODUCTION
........................................................................................................
445
8.4.2.
DIFFERENT
REGIONS
................................................................................................
446
8.4.2.1.
AFRICA
...................................................................................................
446
8.4.2.2.
AMERICAS
.............................................................................................
448
8.4.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.............................................................
448
8.4.2.2.2.
LATIN
AMERICA
..................................................................
448
8.4.2.2.2.1.
ARGENTINA
..................................................
448
8.4.2.2.2.2.
BRAZIL
...........................................................
449
8.4.2.2.23.
CHILE
...........................................................
449
8.4.2.2.2.4.
COLOMBIA
...................................................
450
8.4.2.2.2.4.1.
THREE
PARADIGMATIC
CASES
...................................
450
8.4.2.2.2.4.2.
CONFISCATORY
TAXATION
......
451
8.4.2.2.23.
MEXICO
........................................................
453
8.4.2.2.2.6.
PERU
.............................................................
453
8.4.2.23.
THE
CARIBBEAN
..................................................................
454
8.4.2.2.4.
UNITED
STATES
....................................................................
454
8.4.23.
ASIA
.......................................................................................................
455
8.4.23.1.
CHINA
...............................................................................
455
8.4.23.2.
INDIA
.................................................................................
455
8.4.2.33.
ISRAEL
................................................................................
456
8.4.23.4.
JAPAN
................................................................................
457
8.4.2.4.
EUROPE
..................................................................................................
458
8.4.2.4.1,
COUNCIL
OF
EUROPE
...........................................................
458
8.4.2.4.2.
EUROPEANUNION
..............................................................
462
8.4.2.43.
RUSSIA
.................................................................................
463
8.4.2.43.1.
CLAIMS
AS
PROPERTY
....................................
463
8.4.2.43.2.
TAXPAYERS
LIABILITY
FOR
PROPERTY
DAMAGES
TO
THE
STATE
BUDGET
..................
463
CONTENTS
XXIX
8.4.2.5.
OCEANIA
..............................................................................................
465
8.4.2.5.1.
AUSTRALIA
...........................................................................
465
8.4.2.5.2.
NEW
ZEALAND
....................................................................
465
8.4.3.
CONCLUSION
ON
TAXPAYERS
PROPERTY
RIGHTS
......................................................
465
8.4.3.1.
PROHIBITION
ON
CONFISCATORY
TAXATION
.............................................
466
8.4.3.2.
PROTECTION
OF
FOREIGN
PROPERTY
.........................................................467
PART
III
AN
INTERNATIONAL
TAX
REGIME
CONTAINING
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS
9.
THE
EMERGENCE
OF
AN
INTERNATIONAL
TAX
REGIME
.....................................................................
471
9.1.
NEXUS
REQUIREMENT
AS
CUSTOMARY
INTERNATIONAL
LAW
................................................
471
9.2.
A
CONVENTION-BASED
REGIME
.........................................................................................
472
9.3.
THE
INTERACTION
OF
INTERNATIONAL
CONVENTIONS
AND
DOMESTIC
LAW
.............................
474
9.4.
THE
IMPORTANCE
OF
SOFT
LAW
IN
INTERNATIONAL
TAXATION
-
IMPACT
OF
THE
OECD
........................................................................................................................
475
9.4.1.
THE
ROLE
OF
SOFT
LAW
..........................................................................................
475
9.4.2.
THE
INTERNATIONAL
INSTITUTIONAL
FRAMEWORK
OF
INTERNATIONAL
TAXATION
.......................................................................................
476
9.4.3.
OECD
MODEL
CONVENTIONS
AND
COMMENTARIES
..............................................477
9.4.4.
THE
2017
TRANSFER
PRICING
GUIDELINES
FOR
MULTINATIONAL
ENTERPRISES
AND
TAX
ADMINISTRATIONS
...............................................................
478
9.4.5.
THE
4TH
INTERNATIONAL
GUIDELINES
OF
THE
OECD
ON
VALUE
ADDED
TAX
AND
GOODS
AND
SERVICES
TAX
(
VAT/GST-GUIDELINES
)
............................
478
9.5.
THE
INTERNATIONAL
FINANCIAL
REPORTING
STANDARDS
........................................................
479
9.6.
SOFT
LAW
IN
CUSTOMS
AND
VALUE
ADDED
TAX
LAW
OF
THE
EU
......................................
480
9.7.
MEASURES
AGAINST
HARMFUL
TAX
PRACTICES
......................................................................
481
9.7.1.
STANDARD
OF
GLOBAL
FISCAL
TRANSPARENCY
...........................................................
482
9.7.2.
THE
ARM
S-LENGTH
STANDARD
..............................................................................
482
9.7.3.
CFC
LEGISLATION
..................................................................................................
484
9.8.
INVESTMENT
LAW
AND
CUSTOMARY
TAXPAYERS
RIGHTS:
THE
PROHIBITION
OF
INDIRECT
EXPROPRIATION,
THE
NATIONAL
TREATMENT
AND
FAIR
AND
EQUITABLE
TREATMENT
STANDARDS
.......................................................................................................
484
9.8.1.
EXPROPRIATION
THROUGH
TAXATION
.......................................................................
485
9.8.2.
NATIONAL
TREATMENT
............................................................................................
487
9.8.3.
CONCLUSIONS
ON
INVESTMENT
LAW
AND
TAXPAYERS
RIGHTS
.................................
489
10.
INTERNATIONAL
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS
........................
490
10.1.
THE
NEED
FOR
GLOBAL
MINIMUM
STANDARDS
....................................................................
490
10.1.1.
TAX
LAW
AS
PUBLIC
INTERNATIONAL
LAW:
COORDINATED
BILATERALISM
...................
490
10.1.2.
INDIVIDUALS
AS
SUBJECTS
OF
INTERNATIONAL
LAW
..................................................
491
10.2.
THE
GENERAL
PRINCIPLES
OF
TAXPAYERS
RIGHTS
PROTECTION
.............................................
492
10.2.1.
THE
RULE
OF
LAW
................................................................................................
493
10.2.2.
PROPORTIONALITY
.................................................................................................
493
XXX
CONTENTS
10.2.3.
THE
FIGHT
AGAINST
ABUSIVE
AND
FRAUDULENT
PRACTICES
........................................
493
10.2.4.
FAIRNESS
................................................................................................................
494
10.3.
PROCEDURAL
RIGHTS
............................................................................................................
495
10.3.1.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
...............................................................
495
10.3.2.
RIGHT
TO
BE
HEARD
...............................................................................................
496
10.3.3.
RIGHT
TO
JUDICIAL
PROTECTION
................................................................................
496
10.3.4.
EQUIVALENT
MEASURES
FOR
THE
PROTECTION
OF
TAXPAYERS
RIGHTS,
NOTABLY
OMBUDSPERSONS
...................................................................................
497
10.4.
TAXPAYERS
RIGHTS
RELATED
TO
SANCTIONS
..........................................................................
497
10.5.
SUBSTANTIVE
RIGHTS
...........................................................................................................
498
10.5.1.
GENERAL
ISSUES
.....................................................................................................
498
10.5.2.
EQUALITY
AND
RELATED
PRINCIPLES
.........................................................................
498
10.5.3.
DATA
PROTECTION
...................................................................................................
499
10.5.3.1.
RECENT
DEVELOPMENTS
.........................................................................
499
10.5.3.2.
THE
CLASH
BETWEEN
INDIVIDUAL
RIGHTS
AND
COLLECTIVE
RIGHTS
IN
THE
REALM
OF
DATA
PROTECTION
.......................................................
500
10.5.3.3.
DATA
PROTECTION
IN
A
DOMESTIC
TAX
CONTEXT
....................................
501
10.5.3.4.
DATA
PROTECTION
IN
CROSS-BORDER
TAX
SCENARIOS
..............................
501
10.5.3.5.
AUTOMATIC
EXCHANGE
OF
INFORMATION
FOR
TAX
PURPOSES
..................
502
10.5.4.
TAXPAYERS
PROPERTY
RIGHTS
...............................................................................
504
10.6.
CONCLUSION
......................................................................................................................
504
11.
PROPOSED
INTERNATIONAL
INSTRUMENTS
.....................................................................................
505
11.1.
HARD
AND
SOFT
LAW
APPROACH
.........................................................................................
505
11.1.1.
SOFT
LAW
...............................................................................................................
505
11.1.2.
HARD
LAW
-
TREATY
.............................................................................................
506
11.2.
THE
INTERNATIONAL
CHARTER
OF
TAXPAYERS
FUNDAMENTAL
RIGHTS
...................................
508
11.2.1.
THE
METHODOLOGY
...............................................................................................
508
11.2.2.
THE
CONTENT
.........................................................................................................
509
11.2.2.1.
GENERAL
ISSUES
....................................................................................
509
11.2.2.2.
SUBJECTIVE
SCOPE
..................................................................................
510
11.2.2.3.
OBJECTIVE
SCOPE
..................................................................................
510
11.2.2.4.
CROSS-BORDER
SITUATIONS
.....................................................................
511
11.2.2.5.
INTERPRETATION
.....................................................................................
512
11.2.2.6.
INTERNATIONAL
MINIMUM
STANDARD
OF
LEGAL
PROTECTION
....................
513
11.2.2.7.
SUBSTANTIVE
RIGHTS
.............................................................................
514
11.2.2.8.
PROCEDURAL
RIGHTS
..............................................................................
515
11.2.2.9.
RIGHTS
RELATED
TO
SANCTIONS
...............................................................
516
11.3.
GUIDELINES
FOR
TAX
AUTHORITIES
.......................................................................................
517
LIST
OF
COUNTRIES
OFFICIAL
COURT
NAMES
...........................................................................................
519
BIBLIOGRAPHY
.......................................................................................................................................
523
INDEX
..................................................................................................................................................
541
|
| adam_txt |
BRIEF
CONTENTS
PREFACE
.
V
CONTENTS
.
XI
TABLE
OF
ABBREVIATIONS
.
XXXI
TABLE
OF
CASES
AND
LEGISLATION
.
XXXV
INTRODUCTION:
THE
INTERNATIONALISATION
OF
TAX
LAW
AND
THE
IMPORTANCE
OF
TAXPAYERS
'
RIGHTS
.
1
PARTI
TAXATION
AND
INTERNATIONAL
HUMAN
RIGHTS
LAW
1.
SOURCES
OF
INTERNATIONAL
(TAX)
LAW
.
7
2.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
.
31
3.
POSSIBLE
APPROACHES
TO
HUMAN
RIGHTS
AND
TAXATION
.
70
PART
II
HUMAN
RIGHTS
IN
TAX
MATTERS
4.
GENERAL
PRINCIPLES
PROTECTING
TAXPAYERS
'
RIGHTS
.
83
5.
SPECIAL
FEATURES
OF
HUMAN
RIGHTS
IN
TAXATION
.
171
6.
THE
PROCEDURAL
RIGHTS
.
206
7.
TAXPAYERS
'
RIGHTS
RELATED
TO
SANCTIONS
.
311
8.
SUBSTANTIVE
RIGHTS
.
345
PART
III
AN
INTERNATIONAL
TAX
REGIME
CONTAINING
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS
9.
THE
EMERGENCE
OF
AN
INTERNATIONAL
TAX
REGIME
.
471
10.
INTERNATIONAL
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS
.
490
11.
PROPOSED
INTERNATIONAL
INSTRUMENTS
.
505
LIST
OF
COUNTRIES
'
OFFICIAL
COURT
NAMES
.
519
BIBLIOGRAPHY
.
523
INDEX
.
541
CONTENTS
PREFACE
.
V
BRIEF
CONTENTS
.
IX
TABLE
OF
ABBREVIATIONS
.
XXXI
TABLE
OF
CASES
AND
LEGISLATION
.
XXXV
INTRODUCTION:
THE
INTERNATIONALISATION
OF
TAX
LAW
AND
THE
IMPORTANCE
OF
TAXPAYERS
'
RIGHTS
.
1
PARTI
TAXATION
AND
INTERNATIONAL
HUMAN
RIGHTS
LAW
1.
SOURCES
OF
INTERNATIONAL
(TAX)
LAW
.
7
1.1.
INTRODUCTION
.
7
1.2.
INTERNATIONAL
CONVENTIONS
.
7
1.2.1.
INTERPRETATION
OF
INTERNATIONAL
CONVENTIONS
.
8
1.2.2.
TREATIES
CONTAINING
TAXPAYERS
'
RIGHTS
.
8
1.2.2.1.
PROCEDURAL
RIGHTS
.
8
1.2.2.2.
SUBSTANTIVE
RIGHTS
.
9
1.3.
CUSTOMARY
INTERNATIONAL
LAW
.
11
1.3.1.
THE
ILC
'
S
AND
ILA
'
S
APPROACHES
.
11
1.3.2.
OBJECTIVE
ELEMENT:
STATE
PRACTICE
.
12
1.3.2.1.
QUANTITATIVE
AND
QUALITATIVE
REQUIREMENTS
FOR
STATE
PRACTICE
.
12
1.3.2.2.
STATE
PRACTICE
AND
TREATIES
.
14
1.3.2.3.
OTHER
ACTORS,
INTERNATIONAL
ORGANISATIONS
.
16
1.3.2.4.
INTERNAL
PRACTICE
.
16
1.3.2.5.
THE
PERSISTENT
OBJECTOR
RULE
.
17
1.3.3.
SUBJECTIVE
ELEMENT:
OPINIO
LURIS
.
17
1.3.3.1.
THE
ILC
'
S
AND
ILA
'
S
APPROACHES
.
18
1.3.3.2.
TAXPAYERS
CHARTERS
AS
EVIDENCE
FOR
OPINIO
LURIS?
.
19
1.3.4.
THE
ROLE
OF
NATIONAL
AND
INTERNATIONAL
COURTS
IN
THE
FORMATION
AND
IDENTIFICATION
OF
CUSTOMARY
INTERNATIONAL
LAW.
20
1.3.4.1.
DECISIONS
OF
NATIONAL
COURTS
AS
STATE
PRACTICE
.
20
1.3.4.2.
DECISIONS
OF
NATIONAL
COURTS
AS
OPINIO
LURIS
.
20
1.3.4.3.
DECISIONS
OF
INTERNATIONAL
COURTS
AND
TRIBUNALS
AS
SUBSIDIARY
MEANS
FOR
THE
DETERMINATION
OF
CIL
RULES
.
21
1.4.
GENERAL
PRINCIPLES
.
22
1.5.
SUBSIDIARY
MEANS
FOR
THE
DETERMINATION
OF
RULES
OF
LAW
.
24
1.5.1.
JUDICIAL
DECISIONS
.
24
1.5.2.
TEACHINGS
OF
THE
MOST
HIGHLY
QUALIFIED
PUBLICISTS
OF
THE
VARIOUS
NATIONS
.
26
1.6.
SOFT
LAW
.
28
XII
CONTENTS
2.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
.
31
2.1.
MONISM
VS
DUALISM
.
31
2.2.
DIRECT
EFFECT
.
33
2.2.1.
DIRECT
APPLICABILITY
OF
DOUBLE
TAX
CONVENTIONS
.
34
2.2.1.1.
GENERAL
ISSUES
.
34
2.2.1.2.
THE
CREATION
OF
INDIVIDUAL
RIGHTS
OR
OBLIGATIONS
THROUGH
INTERNATIONAL
TREATIES
.
35
2.2.1.3.
DIRECT
APPLICABILITY
OF
INDIVIDUAL
TREATY
RIGHTS
BEFORE
DOMESTIC
COURTS
.
36
2.2.1.4.
DOUBLE
TAXATION
CONVENTIONS
(DTCS):
CONFERRAL
OF
RIGHTS
UPON
INDIVIDUALS?
.
40
2.2.1.4.1.
INVOCABILITY
OF
DTC
RIGHTS
WITHIN
THE
NATIONAL
LEGAL
ORDER
.
41
2.2.1.4.2.
INVOCABILITY
OF
DTC
RIGHTS
AT
INTERNATIONAL
LEVEL
.
41
2.3.
THE
RELATIONSHIP
BETWEEN
NATIONAL
AND
INTERNATIONAL
LAW
IN
THE
DIFFERENT
REGIONS
.
43
2.3.1.
AFRICA
.
43
2.3.2.
AMERICAS
.
46
2.3.2.1.
REGIONAL
ARRANGEMENTS
.
46
2.3.2.1.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
46
2.3.2.1.2.
THE
ANDEAN
COMMUNITY
.
47
2.3.2.2.
LATIN
AMERICAN
COUNTRIES
.
48
2.3.2.2.1.
ARGENTINA
.
48
23.2.2.2.
BRAZIL
.
49
23.2.23.
CHILE
.
51
2.3.2.2.4.
PERU
.
52
2.3.2.3.
THECARIBBEAN
.
53
2.3.2.4.
UNITED
STATES
.
53
2.3.3.
ASIA
.
54
2.3.3.1.
CHINA
.
54
2.3.3.2.
INDIA
.
55
2.3.3.3.
ISRAEL
.
55
2.3.3.4.
JAPAN
.
56
2.3.4.
EUROPE
.
57
2.3.4.1.
EUROPEAN
UNION
.
57
2.3.4.1.1.
INTRODUCTION
.
57
2.3.4.1.2.
THE
FREE
FLOW
OF
FUNDAMENTAL
VALUES
BETWEEN
NATIONAL,
SUPRANATIONAL
AND
INTERNATIONAL
LEGAL
ORDERS
AND
ITS
IMPACT
ON
TAXATION:
THE
SPECIFIC
CASE
OF
THE
EUROPEAN
UNION
.
60
2.3.4.I.2.I.
THE
IMPACT
OF
THE
MEMBER
STATES
'
DOMESTIC
CONSTITUTIONAL
ORDERS
ON
EU
LAW
AND
VICE
VERSA
.
60
CONTENTS
XIII
2.3.4.1.2.1.1.
THE
ENRICHMENT
OF
THE
EU
LEGAL
ORDER
BY
THE
NATIONAL
LEGAL
ORDERS
.
60
2.3.4.1.2.1.2.
THE
ENRICHMENT
OF
THE
NATIONAL
LEGAL
ORDERS
BY
THE
EU
LEGAL
ORDER:
LIMITATIONS
.
61
2.3.4.1.2.1.3.
THE
ENRICHMENT
OF
THE
NATIONAL
LEGAL
ORDERS
BY
THE
EU
LEGAL
ORDER:
NEW
RIGHTS
FOR
TAXPAYERS
UNDER
THE
DISPUTE
RESOLUTION
DIRECTIVE?
.
62
2.3.4.1.2.1.4.
BEYOND
THE
EU
CHARTER:
FURTHER
DEVELOPMENT
OF
FUNDAMENTAL
VALUES
AS
GENERAL
PRINCIPLES
OF
UNION
LAW
.
62
2.3.4.I.2.2.
THE
RELATIONSHIP
BETWEEN
THE
EUROPEAN
UNION
AND
THE
EUROPEAN
HUMAN
RIGHTS
SYSTEM:
ITS
IMPACT
ON
TAXATION
.
64
2.3.4.1.2.2.1.
THE
POSSIBLE
CONSEQUENCES
OF
THE
ACCESSION
OF
THE
EU
TO
THE
ECHR
.
64
2.3.4.1.2.2.2.
PROTECTION
OF
TAXPAYERS
UNDER
THE
ECHR
AND
THE
EU
CHARTER
.
65
2.3.4.2.
SWITZERLAND
.
66
2.3.4.3.
UNITED
KINGDOM
.
67
2.3.5.
OCEANIA
.
68
2.3.5.1.
AUSTRALIA
.
68
2.3.5.2.
NEW
ZEALAND
.
69
3.
POSSIBLE
APPROACHES
TO
HUMAN
RIGHTS
AND
TAXATION
.
70
3.1.
TWO
GROUPS
OF
TAXPAYERS
'
RIGHTS:
INDIVIDUAL
RIGHTS
AND
'
COLLECTIVE
RIGHTS
'
.
70
3.2.
THE
INDIVIDUAL
RIGHTS
VISION
.
72
3.3.
THE
'
COLLECTIVE
RIGHTS
'
VISION
.
74
3.3.1.
BACKGROUND
OF
THE
'
COLLECTIVE
RIGHTS
'
VISION
.
74
3.3.2.
FUNCTION
OF
THE
COLLECTIVE
RIGHTS
'
VISION
.
78
3.4.
THE
APPROACH
OF
OUR
COMMITTEE
TO
INDIVIDUAL
AND
COLLECTIVE
RIGHTS
.
78
3.5.
THE
SCOPE
OF
PROTECTION
OF
FUNDAMENTAL
HUMAN
RIGHTS
IN
TAX
MATTERS
FROM
THE
PERSPECTIVE
OF
PUBLIC
INTERNATIONAL
LAW
.
79
XIV
CONTENTS
PART
II
HUMAN
RIGHTS
IN
TAX
MATTERS
4.
GENERAL
PRINCIPLES
PROTECTING
TAXPAYERS
'
RIGHTS
.
83
4.1.
RULE
OF
LAW
.
83
4.1.1.
INTRODUCTION
.
83
4.1.2.
LEGAL
CERTAINTY
.
84
4.1.2.1.
SUFFICIENT
PRECISION
OF
THE
LAW
.
84
4.1.2.2.
NON-RETROACTIVITY
OF
LEGAL
RULES
.
85
4.1.2.3.
TAX
RULINGS
.
86
4.1.2.4.
STABILISATION
AGREEMENTS
.
86
4.1.3.
DIFFERENT
REGIONS
.
87
4.1.3.1.
AFRICA
.
87
4.1.3.1.1.
LAW
IN
CONTEXT
.
87
4.1.3.1.2.
TAX
CERTAINTY
IN
AFRICAN
CONSTITUTIONS
.
87
4.1.3.2.
AMERICAS
.
89
4.1.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
89
4.1.3.2.2.
LATIN
AMERICA
.
89
4.1.3.2.2.1.
ARGENTINA
.
89
4.1.3.2.2.2.
BRAZIL
.
91
4.1.3.2.2.2.1.
THE
PRINCIPLE
OF
LEGALITY
AND
ITS
RELATIONS
WITH
THE
RULES
ON
COMPETENCE
.
91
4.1.3.2.2.2.2.
THE
SCOPE
AND
BOUNDARIES
OF
THE
PRINCIPLE
OF
LEGALITY
.
91
4.1.3.2.2.2.3.
THE
PRINCIPLES
OF
NON-RETROACTIVITY
AND
THE
PROTECTION
OF
LEGITIMATE
EXPECTATION
.
92
4.1.3.2.2.3.
CHILE
.
93
4.1.3.2.2.4.
COLOMBIA
.
94
4.1.3.2.2.4.1.
LEGALITY,
THE
DISTRIBUTION
OF
COMPETENCES
AND
DEMOCRACY
.
94
4.1.3.2.2.4.2.
CERTAINTY
-
REASONABLE
PRECISION
OF
THE
LAW
.
99
4.1.3.2.2.4.3.
LEGAL
SECURITY
.
100
4.1.3.2.2.4.4.
NON-RETROSPECTIVE
APPLICATION
OF
THE
LAW
.
101
4.1.3.2.2.5.
PERU
.
103
4.1.3.2.3.
THECARIBBEAN
.
104
4.1.3.2.4.
NORTH
AMERICA
.
104
4.1.3.2.4.1.
UNITED
STATES
.
104
4.1.3.2.4.2.
CANADA
.
105
CONTENTS
XV
4.1.3.3.
ASIA
.
105
4.1.3.3.1.
CHINA
.
105
4.1.3.3.2.
INDIA
.
106
4.1.3.3.3.
ISRAEL
.
107
4.1.3.3.4.
JAPAN
.
108
4.1.3.4.
EUROPE
.
110
4.1.3.4.1.
EUROPEAN
UNION
AND
COUNCIL
OF
EUROPE
.
110
4.1.3.4.2.
RUSSIA
.
ILL
4.1.3.5.
OCEANIA
.
112
4.1.3.5.1.
AUSTRALIA
.
112
4.1.3.5.2.
NEW
ZEALAND
.
113
4.2.
PROPORTIONALITY
.
114
4.2.1.
THE
PRINCIPLE
.
114
4.2.2.
ITS
APPLICATION
IN
DIFFERENT
REGIONS
.
116
4.2.2.1.
AFRICA
.
116
4.2.2.2.
AMERICAS
.
117
4.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
117
4.2.2.2.2.
LATIN
AMERICA
.
117
4.2.2.2.2.I.
ARGENTINA
.
117
4.22.2.2.2.
BRAZIL
.
118
4.2.2.2.2.3.
CHILE
.
118
4.22.2.2
A.
COLOMBIA
.
119
4.2.2.2.2.44.
THE
DISCRETIONARY
POWERS
OF
LAW
MAKING
AND
THEIR
LIMITS
.
119
4.2.2.
2.2.4.2.
STRICT
JUDICIAL
SCRUTINY
FOR
TAX
AMNESTIES
.
120
4.2.2.2.
2.4.3.
INTERMEDIATE
SCRUTINY
IN
CASE
OF
POTENTIAL
INEQUITY
.
120
42222.4.4.
LOW
SCRUTINY
AS
THE
REGULAR
STANDARD
.
121
4.2.2.2.2.5.
PERU
.
121
4.2.2.2.3.
THE
CARIBBEAN
.
122
4.2.2.2.4.
UNITED
STATES
.
122
4.2.2.3.
ASIA
.
123
4.2.2.3.1.
CHINA
.
123
4.2.2.3.2.
INDIA
.
124
4.2.2.3.3.
ISRAEL
.
124
4.2.2.3.4.
JAPAN
.
127
4.2.2.4.
EUROPE
.
128
4.2.2.4.1.
EUROPEANUNION
.
128
4.22.4.2.
RUSSIA
.
129
4.2.2.5.
OCEANIA
.
130
4.2.2.5.1.
AUSTRALIA
.
130
4.2.2.5.2.
NEW
ZEALAND
.
131
XVI
CONTENTS
4.3.
ANTI-TAX
AVOIDANCE
AND
EVASION
MEASURES
LIMITING
TAXPAYERS
'
RIGHTS
.
131
4.3.1.
THE
INTERNATIONAL
SCENARIO
.
131
4.3.1.1.
DISTINGUISHING
TAX
PLANNING
AND
TAX
AVOIDANCE
.
131
4.3.1.2.
AN
OBLIGATION
TO
COUNTER
BEPS?
.
132
4.3.1.2.1.
PROBLEMS
OF
DEFINITION
.
132
4.3.1.2.2.
TREATY
SHOPPING
.
133
4.3.1.2.3.
MINIMUM
TAXATION
AND
CONTROLLED
FOREIGN
COMPANY
LEGISLATION
.
134
4.3.2.
DIFFERENT
REGIONS
.
135
4.3.2.1.
AFRICA
.
135
4.3.2.1.1.
DIFFERENT
CONTEXTS
AND
APPROACHES
TO
ABUSE
.
135
4.3.2.1.2.
AFRICAN
COUNTRIES
WITH
STATUTORY
GAARS
.
137
4.3.2.1.3.
SOUTH
AFRICA
.
139
4.3.2.2.
AMERICAS
.
141
4.3.2.2.1.
LATIN
AMERICA
.
141
4.3.2.2.1.1.
ARGENTINA
.
141
4.3.2.2.1.2.
BRAZIL
.
141
4.3.2.2.1.3.
CHILE
.
142
4.3.2.2.1.4.
MEXICO
.
143
4.3.2.2.
1.4.1.
APPLICATION
OF
THE
MEXICAN
GAAR
.
143
4.3.2.2.1.4.2.
DEFINITIONS
IN
THE
MEXICAN
GAAR
.
144
4.3.2.2.1.5.
PERU
.
144
4.3.2.2.2.
THE
CARIBBEAN
.
145
4.3.2.2.3.
UNITED
STATES
.
145
4.3.2.3.
ASIA
.
147
4.3.2.3.1.
CHINA
.
147
4.3.2.3.2.
INDIA
.
148
4.3.2.3.3.
ISRAEL
.
149
4.3.2.3.4.
JAPAN
.
149
4.3.2.4.
EUROPE
.
150
4.3.2.4.1.
EUROPEANUNION
.
150
4.3.2.4.2.
RUSSIA
.
151
4.3.2.5.
OCEANIA
.
152
4.3.2.5.1.
AUSTRALIA
.
152
4.3.2.5.2.
NEW
ZEALAND
.
153
4.4.
FAIRNESS
.
153
4.4.1.
GENERAL
INTRODUCTION
.
153
4.4.2.
DIFFERENT
REGIONS
.
155
4.4.2.1.
AFRICA
.
155
4.4.2.1.1.
GENERAL
.
155
4.4.2.1.2.
SOUTH
AFRICA
.
156
4.4.2.2.
AMERICAS
.
157
4.4.2.2.I.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
157
CONTENTS
XVII
4.4.2.2.2.
LATIN
AMERICA
.
158
4.4.2.2.2.1.
ARGENTINA
.
158
4.4.2.2.2.2.
BRAZIL
.
158
4.4.2.2.2.3.
CHILE
.
159
4.4.2.2.2.4.
COLOMBIA
.
160
4.4.2.2.2.5.
MEXICO
.
160
4.4.2.2.2.6.
PERU
.
160
4.4.2.2.3.
UNITED
STATES
.
161
4.4.2.3.
ASIA
.
161
4.4.2.3.1.
CHINA
.
161
4.4.2.3.2.
INDIA
.
162
4.4.2.3.3.
ISRAEL
.
162
4.4.2.3.4.
JAPAN
.
163
4.4.2.4.
EUROPE
.
163
4.4.2.4.1.
EUROPEAN
UNION
.
163
4.4.2.4.1.1.
PROCEDURAL
FAIRNESS
.
164
4.4.2.4.1.2.
FAIR
TAX
COMPETITION
.
165
4.4.2.4.I.3.
FAIR
AND
EFFICIENT
TAXATION
OF
CORPORATE
PROFITS
(FAIR
SHARE)
AND
THE
PROBLEM
OF
TAX
AVOIDANCE
.
166
4.4.2.4.2.
RUSSIA
.
168
4.4.2.5.
OCEANIA
.
169
4.4.2.5.1.
AUSTRALIA
.
169
4.4.2.5.2.
NEW
ZEALAND
.
170
5.
SPECIAL
FEATURES
OF
HUMAN
RIGHTS
IN
TAXATION
.
171
5.1.
THE
EMERGENCE
OF
TAXPAYER
BILLS
OF
RIGHTS
.
171
5.1.1.
INTRODUCTION
.
171
5.1.2.
TAXPAYERS
'
BILLS
OF
RIGHTS
IN
THE
DIFFERENT
REGIONS
.
173
5.1.2.1.
AFRICA
.
173
5.1.2.1.1.
GENERAL
.
173
5.1.2.1.2.
SOUTH
AFRICA
.
174
5.1.2.1.3.
THE
CHARTERS
IN
OTHER
AFRICAN
COUNTRIES
.
175
5.1.2.2.
AMERICAS
.
176
5.1.2.2.1.
LATIN
AMERICA
.
176
5.1.2.2.1.1.
ARGENTINA
.
176
5.1.2.2.1.2.
BRAZIL
.
177
5.1.2.2.1.3.
CHILE
.
177
5.1.2.2.1.4.
COLOMBIA
.
177
5.1.2.2.1.5.
MEXICO
.
177
5.1.2.2.1.6.
PERU
.
178
5.1.2.2.2.
THECARIBBEAN
.
178
5.1.2.2.3.
NORTH
AMERICA
.
179
5.1.2.2.3.1.
CANADA
.
179
5.1.2.2.3.2.
UNITED
STATES
.
179
XVIII
CONTENTS
5.1.2.3.
ASIA
.
180
5.1.2.3.1.
CHINA
.
180
5.1.2.3.2.
INDIA
.
181
5.1.2.3.3.
ISRAEL
.
181
5.1.2.3.4.
JAPAN
.
182
5.1.2.3.5.
SOUTH
KOREA
.
182
5.1.2.4.
EUROPE
.
183
5.1.2.4.1.
EUROPEAN
UNION
AND
ITS
MEMBER
STATES
.
183
5.1.2.4.1.1.
EUROPEAN
UNION
.
183
5.1.2.4.1.2.
EU
MEMBER
STATES
.
183
5.1.2.4.1.2.1.
AUSTRIA
.
183
5.1.2.4.1.2.2.
BELGIUM
.
184
5.1.2.4.1.2.3.
FRANCE
.
184
5.1.2.4.1.2.4.
GERMANY
.
184
5.1.2.4.1.2.5.
ITALY
.
184
5.1.2.4.2.
RUSSIA
.
185
5.1.2.4.3.
SWITZERLAND
.
186
5.1.2.4.4.
UNITED
KINGDOM
.
186
5.1.2.5.
OCEANIA
.
187
5.1.2.5.1.
AUSTRALIA
.
187
5.1.2.5.2.
NEW
ZEALAND
.
188
5.1.3.
CONCLUSIONS
ON
TAXPAYERS
'
BILLS
OF
RIGHTS
.
188
5.2.
INTERMEDIARIES
.
188
5.2.1.
GENERAL
.
188
5.2.2.
DIFFERENT
REGIONS
.
189
5.2.2.1.
AFRICA
.
189
5.2.2.2.
AMERICAS
.
190
5.2.2.2.1.
LATIN
AMERICA
.
190
5.2.2.2.1.1.
ARGENTINA
.
190
5.2.2.2.1.2.
BRAZIL
.
191
5.2.2.2.1.3.
CHILE
.
191
5.2.2.2.1.4.
MEXICO
.
191
5.2.2.2.1.5.
PERU
.
192
5.2.2.2.2.
UNITED
STATES
.
192
5.2.2.3.
ASIA
.
193
5.2.2.3.1.
CHINA
.
193
5.2.2.3.2.
INDIA
.
193
5.2.2.3.3.
ISRAEL
.
193
5.2.2.3.4.
JAPAN
.
194
5.2.2.4.
EUROPE
.
194
5.2.2.4.1.
EUROPEANUNION
.
194
5.2.2.4.2.
RUSSIA
.
195
5.2.2.5.
OCEANIA
.
195
5.2.2.5.1.
AUSTRALIA
.
195
5.2.2.5.2.
NEW
ZEALAND
.
196
CONTENTS
XIX
5.3.
HUMAN
RIGHTS
OF
LEGAL
PERSONS
.
196
5.3.1.
AFRICA
.
196
5.3.1.1.
SOUTH
AFRICA
.
196
5.3.2.
AMERICAS
.
197
5.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
197
5.3.2.2.
LATIN
AMERICA
.
197
5.3.2.2.1.
ARGENTINA
.
197
5.3.2.2.2.
BRAZIL
.
198
5.3.2.2.3.
CHILE
.
198
5.3.2.2.4.
PERU
.
198
5.3.2.2.5.
UNITED
STATES
.
199
5.3.3.
ASIA
.
199
5.3.3.1.
CHINA
.
199
5.3.3.2.
INDIA
.
199
5.3.3.3.
ISRAEL
.
200
5.3.3.4.
JAPAN
.
200
5.3.4.
EUROPE
.
201
5.3.4.1.
EUROPEANUNION
.
201
5.3.4.2.
UNITED
KINGDOM
.
202
5.3.5.
OCEANIA
.
202
5.3.5.1.
AUSTRALIA
.
202
5.3.5.2.
NEW
ZEALAND
.
202
5.4.
CLASSIFICATION
OF
HUMAN
RIGHTS
IN
TAX
MATTERS
.
203
5.4.1.
THE
REASON
UNDERLYING
THE
TRIPARTITE
CLASSIFICATION
.
203
5.4.2.
INTERPLAY
BETWEEN
THE
CATEGORIES
.
204
5.4.3.
THE
MAINLY
AFFECTED
HUMAN
RIGHTS
IN
TAX
MATTERS
.
205
6.
THE
PROCEDURAL
RIGHTS
.
206
6.1.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
.
207
6.1.1.
GENERAL
ISSUES
.
207
6.1.2.
THE
SITUATION
IN
THE
DIFFERENT
REGIONS
OF
THE
WORLD
.
208
6.1.2.1.
AFRICA
.
208
6.1.2.1.1.
THE
AFRICAN
CHARTER
ON
HUMAN
AND
PEOPLES
'
RIGHTS
.
208
6.1.2.1.2.
SOUTH
AFRICA
.
209
6.1.2.2.
AMERICAS
.
209
6.1.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS
.
209
6.1.2.2.2.
LATIN
AMERICA
.
210
6.1.2.2.2.1.
ARGENTINA
.
210
6.1.2.2.2.2.
BRAZIL
.
210
6.1.2.2.2.3.
CHILE
.
211
6.1.2.2.2.4.
COLOMBIA
.
212
6.1.2.2.2.5.
PERU
.
212
6.1.2.2.3.
THECARIBBEAN
.
213
6.1.2.2.4.
UNITED
STATES
.
213
XX
CONTENTS
6.1.23.
ASIA
.
214
6.1.23.1.
CHINA
.
214
6.1.23.2.
INDIA
.
214
6.1.23.3.
ISRAEL
.
215
6.1.23.4.
JAPAN
.
215
6.1.2.4.
EUROPE
.
217
6.1.2.4.1.
EUROPEANUNION
.
217
6.1.2.4.1.1.
GENERAL
ISSUES
AND
SOURCES
OF
LAW
.
218
6.1.2.4.1.2.
RIGHT
OF
ACCESS
TO
DATA
IN
THE
FRAMEWORK
OF
MUTUAL
ASSISTANCE
.
219
6.1.2.4.1.2.1,
RIGHTS
IN
THE
REQUESTING
MEMBER
STATE
.
220
6.1.2.4.1.2.2.
RIGHTS
IN
THE
REQUESTED
MEMBER
STATE
.
221
6.1.2.4.13.
RIGHT
OF
ACCESS
TO
DATA
IN
THE
FRAMEWORK
OF
MAP
AND
ARBITRATION
UNDER
THE
DISPUTE
RESOLUTION
DIRECTIVE
(DRD)
.
222
6.1.2.4.2.
UNITED
KINGDOM
.
224
6.1.2.43.
RUSSIA
.
225
6.1.2.5.
OCEANIA
.
225
6.1.2.5.1.
AUSTRALIA
.
225
6.1.2.5.2.
NEW
ZEALAND
.
226
6.2.
RIGHT
TO
BE
HEARD
.
226
6.2.1.
GENERAL
.
226
6.2.2.
DIFFERENT
REGIONS
.
226
6.2.2.1.
AFRICA
.
226
6.2.2.2.
AMERICAS
.
228
6.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
228
6.2.2.2.2.
LATIN
AMERICA
.
228
6.2.2.2.2.1.
ARGENTINA
.
228
62.2.2.2.2.
BRAZIL
.
229
6.2.2.2.23.
CHILE
.
230
6.2.2.2.2.4.
PERU
.
230
6.2.2.23.
THE
CARIBBEAN
.
230
6.2.2.2.4.
UNITED
STATES
.
231
6.2.23.
ASIA
.
231
6.2.23.1.
CHINA
.
231
6.2.23.2.
INDIA
.
231
6.2.2.33.
ISRAEL
.
232
6.2.23.4.
JAPAN
.
232
6.2.2.4.
EUROPE
.
233
6.2.2.4.1.
EUROPEANUNION
.
233
6.2.2.4.1.1.
THE
DOMESTIC
SCENARIO
.
233
6.2.2.4.1.2.
CROSS-BORDER
SITUATIONS
.
235
6.2.2.4.2.
RUSSIA
.
235
6.2.23.
OCEANIA
.
236
CONTENTS
XXI
6.3.
RIGHT
TO
JUDICIAL
PROTECTION
.
236
6.3.1.
GENERAL
ISSUES
.
236
6.3.1.1.
THE
DOMESTIC
SCENARIO
.
237
6.3.1.1.1.
ACCESS
TO
JUDICIAL
PROTECTION
.
237
6.3.1.1.2.
PRIVILEGE
AGAINST
SELF-INCRIMINATION
.
237
6.3.1.1.3.
PRESUMPTION
OF
INNOCENCE
.
237
6.3.1.1.4.
INDEPENDENT
TRIBUNAL
.
238
6.3.1.1.5.
FAIR
TRIAL
.
238
6.3.1.2.
CROSS-BORDER
SITUATIONS
.
239
6.3.2.
THE
RIGHT
TO
JUDICIAL
PROTECTION
IN
DIFFERENT
REGIONS
.
241
6.3.2.1.
AFRICA
.
241
6.3.2.1.1.
GENERAL
.
241
6.3.2.1.2.
SOUTH
AFRICA
.
242
6.3.2.2.
AMERICAS
.
245
6.3.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
245
63.2.2.1.1.
LEGAL
SOURCES
OF
THE
ACCESS
TO
JUDICIAL
PROTECTION
IN
THE
INTER-AMERICAN
SYSTEM
.
245
6.3.2.2.1.2.
INDEPENDENT
AND
IMPARTIAL
TRIBUNAL
.
246
6.3.2.2.1.3.
FAIR
TRIAL
.
246
6.3.2.2.2.
LATIN
AMERICA
.
247
6.3.2.2.2.1.
ARGENTINA
.
247
63.2.2.2.2.
BRAZIL
.
248
63.2.2.2.2.1.
GENERAL
.
248
63.2.2.2.2.2.
ADMINISTRATIVE
REVIEW
AND
JUDICIAL
PROTECTION
.
249
63.2.2.2.23.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS
BORDER
SITUATIONS
.
251
63.2.2.23.
CHILE
.
252
63.2.2.23.1.
REFORM
OF
JUDICIAL
PROTECTION
.
252
63.2.2.23.2.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
.
252
63.2.2.2.4.
COLOMBIA
.
253
63.2.2.2.5.
MEXICO
.
254
63.2.2.2.6.
PERU
.
255
6.3.2.2.3.
UNITED
STATES
.
256
63.2.2.4.
CANADA
.
257
6.3.23.
ASIA
.
257
6.3.23.1.
CHINA
.
257
6.3.23.2.
INDIA
.
258
6.3.2.33.
ISRAEL
.
260
XXII
CONTENTS
6.3.2.3.4.
JAPAN
.
261
6.3.2.3.4.
1.
THE
SYSTEM
OF
REINVESTIGATION,
RECONSIDERATION
AND
LAWSUITS
.
261
6.3.2.3.4.2.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
.
262
6.3.2.4.
EUROPE
.
263
6.3.2.4.I.
EUROPEANUNION
.
263
6.3.2.4.1.1.
LEGAL
SOURCES
OF
THE
ACCESS
TO
JUDICIAL
PROTECTION
IN
THE
EUROPEAN
REGION
.
263
6.3.2.4.1.2.
DOMESTIC
SITUATIONS
.
264
6.3.2.4.1.2.1.
INDEPENDENT
AND
IMPARTIAL
TRIBUNAL
.
265
6.3.2.4.
1.2.2.
WITHIN
A REASONABLE
TIME
.
266
6.3.2.4.
1.2.3.
FAIR
TRIAL
.
267
6.3.2.4.1.2.4.
USE
OF
EVIDENCE
OBTAINED
.
270
6.3.2.4.1.3.
RIGHT
TO
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
.
271
6.3.2.4.1.3.1.
GENERAL
ISSUES
.
271
6.3.2.4.1.3.2.
RIGHT
TO
RULE
OF
LAW
PROTECTION
IN
CONNECTION
WITH
MUTUAL
ASSISTANCE
IN
THE
EXCHANGE
OF
INFORMATION
.
271
6.3.2.4.1.3.3.
TAXPAYERS
'
RIGHTS
IN
MUTUAL
AGREEMENT
PROCEDURES
AND
ARBITRATION
.
275
6.3.2.4.1.3.4.
MUTUAL
AGREEMENT
PROCEDURES,
ARBITRATION
AND
THE
CJEU
(ACHMEA)
.
277
6.3.2.4.1.3.5.
BASEBALL
ARBITRATION
AND
FAIR
TRIAL
.
279
6.3.2.4.1.3.6.
CONCLUSIONS
AND
WAY
FORWARD
.
280
6.3.2.4.2.
RUSSIA
.
281
6.3.2.4.3.
SWITZERLAND
.
285
6.3.2.4.4.
UNITED
KINGDOM
.
286
6.3.2.5.
OCEANIA
.
287
6.3.2.5.I.
AUSTRALIA
.
287
6.3.2.5.1.1.
JUDICIAL
REVIEW
.
287
6.3.2.5.1.2.
USE
OF
EVIDENCE
OBTAINED
THROUGH
MUTUAL
ASSISTANCE
.
288
CONTENTS
XXIII
6.3.2.5.2.
NEW
ZEALAND
.
290
6.3.2.5.2.1.
THE
DOMESTIC
SCENARIO
.
290
6.3.2.5.2.2.
JUDICIAL
PROTECTION
IN
CROSS-BORDER
SITUATIONS
.
291
6.4.
EQUIVALENT
MEASURES
FOR
PROTECTION
OF
TAXPAYERS
RIGHTS,
NOTABLY
OMBUDSPERSONS
.
292
6.4.1.
TAX
OMBUDSPERSONS
AS
EQUIVALENT
PROTECTION
MECHANISM
.
292
6.4.1.1.
GENERAL
.
292
6.4.1.2.
TAX
OMBUDSPERSONS
IN
THE
DIFFERENT
REGIONS
.
293
6.4.1.2.1.
AFRICA
.
293
6.4.1.2.1.1.
GENERAL
.
293
6.4.1.2.1.2.
SOUTH
AFRICA
.
294
6.4.1.2.1.3.
OTHER
AFRICAN
COUNTRIES
.
296
6.4.1.2.2.
AMERICAS
.
296
6.4.1.2.2.1.
LATIN
AMERICA
.
296
6.4.1.2.2.1.1.
ARGENTINA
.
296
6.4.
L2.2.1.2.
BRAZIL
.
296
6.4.1.2.2.1.3.
CHILE
.
297
6.4.1.2.2.1.4.
COLOMBIA
.
297
6.4.1.2.2.1.5.
MEXICO
.
297
6.4.1.2.2.1.6.
PERU
.
298
6.4.1.2.2.2.
THECARIBBEAN
.
298
6.4.1.2.2.3.
UNITED
STATES
.
298
6.4.1.2.3.
ASIA
.
299
6.4.1.2.3.1.
CHINA
.
299
6.4.1.2.3.2.
INDIA
.
300
6.4.1.2.3.3.
ISRAEL
.
300
6.4.1.2.3.4.
JAPAN
.
300
6.4.1.2.4.
EUROPE
.
300
6.4.1.2.4.1.
THE
EUROPEAN
UNION
AND
ITS
MEMBER
STATES
.
300
6.4.1.2.4.1.1.
AUSTRIA
.
300
6.4.1.2.4.1.2.
FRANCE
.
301
6.4.1.2.4.1.3.
ITALY
.
301
6.4.1.2.4.1.4.
SPAIN
.
301
6.4.1.2.4.2.
RUSSIA
.
302
6.4.1.2.4.3.
UNITED
KINGDOM
.
302
6.4.1.2.5.
OCEANIA
.
303
6.4.1.2.5.1.
AUSTRALIA
.
303
6.4.1.2.5.2.
NEW
ZEALAND
.
303
6.4.1.3.
CONCLUSIONS
ON
TAX
OMBUDSPERSONS
.
304
6.4.2.
OTHER
EQUIVALENT
PROTECTION
MECHANISMS
.
304
6.5.
CONCLUSIONS
ON
PROCEDURAL
RIGHTS
.
304
6.5.1.
INTRODUCTION
.
304
6.5.2.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
.
305
6.5.3.
RIGHT
TO
BE
HEARD
(AUDI
ALTERAM
PARTEM)
.
306
6.5.4.
RIGHT
TO
JUDICIAL
PROTECTION
.
307
6.5.5.
ALTERNATIVE
MEASURES
.
309
XXIV
CONTENTS
7.
TAXPAYERS
'
RIGHTS
RELATED
TO
SANCTIONS
.
311
7.1.
GENERAL
.
311
7.2.
CRIMINAL
AND
ADMINISTRATIVE
CONTRAVENTIONS
.
312
7.2.1.
CRIMINAL
CONTRAVENTIONS
.
312
7.2.2.
ADMINISTRATIVE
CONTRAVENTIONS
.
313
7.2.3.
SANCTIONS,
PENALTIES
OR
BOTH?
.
314
7.3.
DIFFERENT
REGIONS
.
315
7.3.1.
AFRICA
.
315
7.3.1.1.
SOUTH
AFRICA
.
315
7.3.2.
AMERICAS
.
317
7.3.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
317
7.3.2.2.
LATIN
AMERICA
.
318
7.3.2.2.1.
ARGENTINA
.
318
73.2.2.2.
BRAZIL
.
319
73.2.23.
CHILE
.
320
7.3.2.2.4.
COLOMBIA
.
321
7.3.2.2.4.1.
CRIMINAL
SANCTIONS
.
321
7.3.2.2.4.2.
ADMINISTRATIVE
PENALTIES
.
322
73.2.2.5.
MEXICO
.
323
7.3.2.2.6.
PERU
.
323
7.3.2.3.
THECARIBBEAN
.
325
7.3.2.4.
UNITED
STATES
.
326
7.3.3.
ASIA
.
327
7.3.3.1.
CHINA
.
327
733.2.
INDIA
.
328
7.3.3.3.
ISRAEL
.
329
7.3.3.4.
JAPAN
.
330
7.3.4.
EUROPE
.
331
7.3.4.1.
EUROPEANUNION
.
331
7.3.4.1.1.
AUSTRIA
.
336
7.3.4.1.2.
GERMANY
.
337
7.3.4.1.3.
GREECE
.
338
7.3.4.1.4.
ITALY
.
338
7.3.4.1.5.
MALTA
.
339
73.4.2.
RUSSIA
.
340
7.3.43.
UNITED
KINGDOM
.
341
7.3.5.
OCEANIA
.
341
73.5.1.
AUSTRALIA
.
341
7.3.5.2.
NEW
ZEALAND
.
342
7.4.
CONCLUSIONS
ON
SANCTIONS
.
342
8.
SUBSTANTIVE
RIGHTS
.
345
8.1.
EQUALITY
.
345
8.1.1.
INTRODUCTORY
REMARKS
.
345
8.1.2.
EQUALITY
IN
DIFFERENT
REGIONS
.
348
8.1.2.1.
AFRICA
.
348
8.1.2.2.
AMERICAS
.
349
CONTENTS
XXV
8.1.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
349
8.1.2.2.2.
LATIN
AMERICA
.
349
8.1.2.2.2.1.
ARGENTINA
.
349
8.1.2.2.2.2.
BRAZIL
.
350
8.1.2.2.2.2.1.
EQUAL
TREATMENT
OF
TAXPAYERS
.
351
8.1.22.2.2.2.
COMPETITION
NEUTRALITY
.
351
8.1.2.2.2.3.
CHILE
.
352
8.1.2.2.2.4.
COLOMBIA
.
353
8.1.2.2.2.5.
PERU
.
354
8.1.2.2.3.
UNITED
STATES
.
355
8.1.2.3.
ASIA
.
356
8.1.2.3.1.
CHINA
.
356
8.1.2.3.2.
INDIA
.
356
8.1.2.3.3.
ISRAEL
.
356
8.1.2.3.4.
JAPAN
.
358
8.1.2.4.
EUROPE
.
358
8.1.2.4.1.
EUROPEANUNION
.
358
8.1.2.4.2.
COUNCIL
OF
EUROPE
.
360
8.1.2.4.3.
RUSSIA
.
361
8.1.2.5.
OCEANIA
.
362
8.1.2.5.1.
AUSTRALIA
.
362
8.1.2.5.2.
NEW
ZEALAND
.
362
8.1.3.
NEUTRALITY
AS
A
PRINCIPLE
OF
INTERNATIONAL
TAXATION
.
363
8.1.4.
ABILITY
TO
PAY
.
364
8.1.4.1.
GENERAL
.
364
8.1.4.2.
DIFFERENT
REGIONS
.
366
8.1.4.2.1.
AFRICA
.
366
8.1.4.2.2.
AMERICAS
.
367
8.1.4.2.2.1.
LATIN
AMERICA
.
367
8.1.4.2.2.1.1.
ARGENTINA
.
367
8.1.4.2.2.1.2.
BRAZIL
.
368
8.1.4.2.2.1.3.
CHILE
.
369
8.1.4.2.2.1.4.
COLOMBIA
.
369
8.1.4.2.2.1.5.
MEXICO
.
370
8.1.4.2.2.1.6.
PERU
.
371
8.1.4.2.2.2,
UNITED
STATES
.
371
8.1.4.2.3.
ASIA
.
372
8.1.4.2.3.1.
CHINA
.
372
8.1.4.2.3.2.
INDIA
.
372
8.1.4.2.3.3.
ISRAEL
.
373
8.1.4.2.3.4.
JAPAN
.
373
8.1.4.2.4.
EUROPE
.
373
8.1.4.2.4.1.
EUROPEANUNION
.
373
8.1.4.2.4.2.
RUSSIA
.
375
8.1.4.2.5.
OCEANIA
.
376
XXVI
CONTENTS
8.1.5.
EQUITY
.
376
8.1.6.
THE
DIFFERENT
EXPRESSIONS
OF
THE
PRINCIPLE
OF
EQUALITY
IN
TAX
LAW
.
378
8.1.6.1.
INTRODUCTORY
REMARKS
.
378
8.1.6.2.
THE
GENERAL
PRINCIPLE
OF
EQUALITY
.
378
8.1.6.3.
ABILITY
TO
PAY
.
379
8.1.6.4.
COMPETITION
NEUTRALITY
.
380
8.1.6.5.
TAX
JUSTICE,
FAIRNESS,
EQUITY
.
380
8.2.
DATA
PROTECTION
RIGHTS
.
381
8.2.1.
GENERAL
ISSUES
REGARDING
DATA
PROTECTION
IN
TAX
MATTERS
.
381
8.2.2.
TAXPAYERS
'
DATA
PROTECTION
RIGHTS
IN
DIFFERENT
REGIONS
.
382
8.2.2.1.
AFRICA
.
382
8.2.2.2.
AMERICAS
.
384
8.2.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
384
8.2.2.2.2.
LATIN
AMERICA
.
384
8.2.2.2.2.1.
THE
ANDEAN
COMMUNITY
.
384
8.2.2.2.2.2.
ARGENTINA
.
384
8.2.2.2.2.3.
BRAZIL
.
385
8.2.2.2.2.4.
CHILE
.
385
8.2.2.2.2.5.
PERU
.
386
8.2.2.2.2.6.
MEXICO
.
386
8.2.2.2.3.
THE
CARIBBEAN
.
387
8.2.2.2.4.
UNITED
STATES
.
387
8.2.2.3.
ASIA
.
389
8.2.2.3.1.
CHINA
.
389
8.2.2.3.2.
INDIA
.
390
8.2.2.3.3.
ISRAEL
.
390
8.2.2.3.4.
JAPAN
.
391
8.2.2.4.
EUROPE
.
392
8.2.2.4.1.
EUROPEAN
UNION
AND
COUNCIL
OF
EUROPE
.
392
8.2.2.4.1.1.
LEGAL
SOURCES
.
393
8.2.2.4.1.2.
TAXPAYERS
.
396
8.2.2.4.1.3.
TAX
PROFESSIONALS
AND
INTERMEDIARIES
.
400
8.2.2.4.2.
RUSSIA
.
401
8.2.2.5.
OCEANIA
.
402
8.2.2.5.1.
AUSTRALIA
.
402
8.2.2.5.2.
NEW
ZEALAND
.
403
8.2.2.5.2.1.
PROTECTION
AGAINST
UNREASONABLE
SEARCHES
AND
SEIZURES
.
403
8.2.2.5.2.2.
PRIVACY
AND
DATA
PROTECTION
.
404
8.2.2.5.2.3.
TAX
SECRECY
.
404
8.2.3.
THE
IMPACT
OF
TAX
TRANSPARENCY
ON
DATA
PROTECTION
-
CROSS-BORDER
SITUATIONS
.
405
8.2.3.1.
GENERAL
.
405
8.2.3.2.
MUTUAL
ASSISTANCE
IN
TAX
MATTERS
.
406
8.2.3.2.1.
GENERAL
INTRODUCTION
AND
LEGAL
SOURCES
.
406
CONTENTS
XXVII
8.2.3.2.2.
THE
IMPACT
OF
MUTUAL
ASSISTANCE
ON
TAXPAYERS
'
RIGHTS
.
408
8.2.3.3.
TAX
TRANSPARENCY
AND
MUTUAL
ASSISTANCE
IN
THE
DIFFERENT
REGIONS
.
410
8.2.3.3.1.
AFRICA
.
410
8.2.3.3.2.
AMERICAS
.
411
8.2.3.3.2.1.
LATIN
AMERICA
.
411
8.2.33.2.1.1.
ARGENTINA
.
411
8.233.2.1.2.
BRAZIL
.
412
8.233.2.13.
CHILE
.
412
8.233.2.1.4.
PERU
.
413
8.233.2.1.5.
MEXICO
.414
8.2.3.3.2.2.
THECARIBBEAN
.414
8.2.3.3.2.3.
UNITED
STATES
.414
8.2.3.33.
ASIA
.
415
8.233.3.1.
CHINA
.
415
8.2.3.3.3.2.
INDIA
.416
8.2.3.3.33.
ISRAEL
.
416
8.2333.4.
JAPAN
.
418
8.2.33.4.
EUROPE
.
418
8.233.4.1.
EUROPEANUNION
.
418
8.233.4.1.1.
STANDARDS
OF
TRANSPARENCY
.
418
8.233.4.1.2.
STRICT
REGIME
FOR
THE
EXCHANGE
OF
DATA
OTHER
THAN
TAX
DATA
.
419
8.233.4.13.
EXCHANGE
OF
TAX
DATA
.420
8.233.4.2.
RUSSIA
.
422
8.233.43.
SWITZERLAND
.
423
8.2.33.5.
OCEANIA
.
425
8.233.5.1.
AUSTRALIA
.
425
8.233.5.2.
NEW
ZEALAND
.
425
8.2.4.
CONCLUSION
ON
DATA
PROTECTION
.
426
8.3.
RIGHTS
AND
OBLIGATIONS
OF
PROFESSIONALS
AND
INTERMEDIARIES
.
428
8.3.1.
GENERAL
INTRODUCTION
.
428
8.3.2.
DIFFERENT
REGIONS
.
430
83.2.1.
AFRICA
.
430
83.2.2.
AMERICAS
.
430
83.2.2.1.
LATIN
AMERICA
.
430
83.2.2.1.1.
ARGENTINA
.
430
83.2.2.1.2.
BRAZIL
.
431
83.2.2.13.
CHILE
.
432
83.2.2.1.4.
MEXICO
.
433
83.2.2.1.5.
PERU
.
433
83.2.2.2.
UNITED
STATES
.
434
8.3.23.
ASIA
.
435
83.2.3.1.
CHINA
.
435
XXVIII
CONTENTS
8.3.23.2.
INDIA
.
436
8.3.2.33.
ISRAEL
.
437
8.3.23.4.
JAPAN
.
437
83.2.4.
EUROPE
.
438
83.2.4.1.
EUROPEANUNION
.
438
83.2.4.2.
RUSSIA
.
441
83.2.5.
OCEANIA
.
442
83.2.5.1.
AUSTRALIA
.
442
83.2.5.2.
NEW
ZEALAND
.
442
83.2.5.2.1.
LEGAL
PROFESSIONAL
PRIVILEGE
.
442
83.2.5.2.2.
NON-DISCLOSURE
RIGHT
REGARDING
TAX
ADVICE
DOCUMENTS
.
443
8.3.3.
CONCLUSION
ON
PROFESSIONAL
RIGHTS
AND
OBLIGATIONS
.
443
8.33.1.
TAXPAYERS
AND
INTERMEDIARIES
.
443
8.33.2.
PROFESSIONAL
RIGHTS
IN
THE
ERA
OF
TAX
TRANSPARENCY
.
445
8.4.
TAXPAYERS
'
PROPERTY
RIGHTS
.
445
8.4.1.
INTRODUCTION
.
445
8.4.2.
DIFFERENT
REGIONS
.
446
8.4.2.1.
AFRICA
.
446
8.4.2.2.
AMERICAS
.
448
8.4.2.2.1.
THE
INTER-AMERICAN
SYSTEM
FOR
THE
PROTECTION
OF
HUMAN
RIGHTS
.
448
8.4.2.2.2.
LATIN
AMERICA
.
448
8.4.2.2.2.1.
ARGENTINA
.
448
8.4.2.2.2.2.
BRAZIL
.
449
8.4.2.2.23.
CHILE
.
449
8.4.2.2.2.4.
COLOMBIA
.
450
8.4.2.2.2.4.1.
THREE
PARADIGMATIC
CASES
.
450
8.4.2.2.2.4.2.
CONFISCATORY
TAXATION
.
451
8.4.2.2.23.
MEXICO
.
453
8.4.2.2.2.6.
PERU
.
453
8.4.2.23.
THE
CARIBBEAN
.
454
8.4.2.2.4.
UNITED
STATES
.
454
8.4.23.
ASIA
.
455
8.4.23.1.
CHINA
.
455
8.4.23.2.
INDIA
.
455
8.4.2.33.
ISRAEL
.
456
8.4.23.4.
JAPAN
.
457
8.4.2.4.
EUROPE
.
458
8.4.2.4.1,
COUNCIL
OF
EUROPE
.
458
8.4.2.4.2.
EUROPEANUNION
.
462
8.4.2.43.
RUSSIA
.
463
8.4.2.43.1.
CLAIMS
AS
PROPERTY
.
463
8.4.2.43.2.
TAXPAYERS
'
LIABILITY
FOR
'
PROPERTY
DAMAGES
'
TO
THE
STATE
BUDGET
.
463
CONTENTS
XXIX
8.4.2.5.
OCEANIA
.
465
8.4.2.5.1.
AUSTRALIA
.
465
8.4.2.5.2.
NEW
ZEALAND
.
465
8.4.3.
CONCLUSION
ON
TAXPAYERS
'
PROPERTY
RIGHTS
.
465
8.4.3.1.
PROHIBITION
ON
CONFISCATORY
TAXATION
.
466
8.4.3.2.
PROTECTION
OF
FOREIGN
PROPERTY
.467
PART
III
AN
INTERNATIONAL
TAX
REGIME
CONTAINING
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS
9.
THE
EMERGENCE
OF
AN
INTERNATIONAL
TAX
REGIME
.
471
9.1.
NEXUS
REQUIREMENT
AS
CUSTOMARY
INTERNATIONAL
LAW
.
471
9.2.
A
CONVENTION-BASED
REGIME
.
472
9.3.
THE
INTERACTION
OF
INTERNATIONAL
CONVENTIONS
AND
DOMESTIC
LAW
.
474
9.4.
THE
IMPORTANCE
OF
SOFT
LAW
IN
INTERNATIONAL
TAXATION
-
IMPACT
OF
THE
OECD
.
475
9.4.1.
THE
ROLE
OF
SOFT
LAW
.
475
9.4.2.
THE
INTERNATIONAL
INSTITUTIONAL
FRAMEWORK
OF
INTERNATIONAL
TAXATION
.
476
9.4.3.
OECD
MODEL
CONVENTIONS
AND
COMMENTARIES
.477
9.4.4.
THE
2017
TRANSFER
PRICING
GUIDELINES
FOR
MULTINATIONAL
ENTERPRISES
AND
TAX
ADMINISTRATIONS
.
478
9.4.5.
THE
4TH
INTERNATIONAL
GUIDELINES
OF
THE
OECD
ON
VALUE
ADDED
TAX
AND
GOODS
AND
SERVICES
TAX
(
'
VAT/GST-GUIDELINES
'
)
.
478
9.5.
THE
INTERNATIONAL
FINANCIAL
REPORTING
STANDARDS
.
479
9.6.
'
SOFT
LAW
'
IN
CUSTOMS
AND
VALUE
ADDED
TAX
LAW
OF
THE
EU
.
480
9.7.
MEASURES
AGAINST
HARMFUL
TAX
PRACTICES
.
481
9.7.1.
STANDARD
OF
GLOBAL
FISCAL
TRANSPARENCY
.
482
9.7.2.
THE
ARM
'
S-LENGTH
STANDARD
.
482
9.7.3.
CFC
LEGISLATION
.
484
9.8.
INVESTMENT
LAW
AND
CUSTOMARY
TAXPAYERS
'
RIGHTS:
THE
PROHIBITION
OF
INDIRECT
EXPROPRIATION,
THE
NATIONAL
TREATMENT
AND
FAIR
AND
EQUITABLE
TREATMENT
STANDARDS
.
484
9.8.1.
EXPROPRIATION
THROUGH
TAXATION
.
485
9.8.2.
NATIONAL
TREATMENT
.
487
9.8.3.
CONCLUSIONS
ON
INVESTMENT
LAW
AND
TAXPAYERS
'
RIGHTS
.
489
10.
INTERNATIONAL
MINIMUM
STANDARDS
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS
.
490
10.1.
THE
NEED
FOR
GLOBAL
MINIMUM
STANDARDS
.
490
10.1.1.
TAX
LAW
AS
PUBLIC
INTERNATIONAL
LAW:
COORDINATED
BILATERALISM
.
490
10.1.2.
INDIVIDUALS
AS
SUBJECTS
OF
INTERNATIONAL
LAW
.
491
10.2.
THE
GENERAL
PRINCIPLES
OF
TAXPAYERS
'
RIGHTS
PROTECTION
.
492
10.2.1.
THE
RULE
OF
LAW
.
493
10.2.2.
PROPORTIONALITY
.
493
XXX
CONTENTS
10.2.3.
THE
FIGHT
AGAINST
ABUSIVE
AND
FRAUDULENT
PRACTICES
.
493
10.2.4.
FAIRNESS
.
494
10.3.
PROCEDURAL
RIGHTS
.
495
10.3.1.
ACCESS
TO
DOCUMENTS
(HABEAS
DATA)
.
495
10.3.2.
RIGHT
TO
BE
HEARD
.
496
10.3.3.
RIGHT
TO
JUDICIAL
PROTECTION
.
496
10.3.4.
EQUIVALENT
MEASURES
FOR
THE
PROTECTION
OF
TAXPAYERS
'
RIGHTS,
NOTABLY
OMBUDSPERSONS
.
497
10.4.
TAXPAYERS
'
RIGHTS
RELATED
TO
SANCTIONS
.
497
10.5.
SUBSTANTIVE
RIGHTS
.
498
10.5.1.
GENERAL
ISSUES
.
498
10.5.2.
EQUALITY
AND
RELATED
PRINCIPLES
.
498
10.5.3.
DATA
PROTECTION
.
499
10.5.3.1.
RECENT
DEVELOPMENTS
.
499
10.5.3.2.
THE
CLASH
BETWEEN
INDIVIDUAL
RIGHTS
AND
COLLECTIVE
RIGHTS
IN
THE
REALM
OF
DATA
PROTECTION
.
500
10.5.3.3.
DATA
PROTECTION
IN
A
DOMESTIC
TAX
CONTEXT
.
501
10.5.3.4.
DATA
PROTECTION
IN
CROSS-BORDER
TAX
SCENARIOS
.
501
10.5.3.5.
AUTOMATIC
EXCHANGE
OF
INFORMATION
FOR
TAX
PURPOSES
.
502
10.5.4.
TAXPAYERS
'
PROPERTY
RIGHTS
.
504
10.6.
CONCLUSION
.
504
11.
PROPOSED
INTERNATIONAL
INSTRUMENTS
.
505
11.1.
HARD
AND
SOFT
LAW
APPROACH
.
505
11.1.1.
SOFT
LAW
.
505
11.1.2.
HARD
LAW
-
TREATY
.
506
11.2.
THE
INTERNATIONAL
CHARTER
OF
TAXPAYERS
'
FUNDAMENTAL
RIGHTS
.
508
11.2.1.
THE
METHODOLOGY
.
508
11.2.2.
THE
CONTENT
.
509
11.2.2.1.
GENERAL
ISSUES
.
509
11.2.2.2.
SUBJECTIVE
SCOPE
.
510
11.2.2.3.
OBJECTIVE
SCOPE
.
510
11.2.2.4.
CROSS-BORDER
SITUATIONS
.
511
11.2.2.5.
INTERPRETATION
.
512
11.2.2.6.
INTERNATIONAL
MINIMUM
STANDARD
OF
LEGAL
PROTECTION
.
513
11.2.2.7.
SUBSTANTIVE
RIGHTS
.
514
11.2.2.8.
PROCEDURAL
RIGHTS
.
515
11.2.2.9.
RIGHTS
RELATED
TO
SANCTIONS
.
516
11.3.
GUIDELINES
FOR
TAX
AUTHORITIES
.
517
LIST
OF
COUNTRIES
'
OFFICIAL
COURT
NAMES
.
519
BIBLIOGRAPHY
.
523
INDEX
.
541 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Kokott, Juliane 1957- Pistone, Pasquale 1968- |
| author_GND | (DE-588)111137659 (DE-588)142120863 |
| author_facet | Kokott, Juliane 1957- Pistone, Pasquale 1968- |
| author_role | aut aut |
| author_sort | Kokott, Juliane 1957- |
| author_variant | j k jk p p pp |
| building | Verbundindex |
| bvnumber | BV048200808 |
| classification_rvk | PP 8080 |
| ctrlnum | (OCoLC)1314901295 (DE-599)DNB1254833331 |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 1. Auflage |
| format | Book |
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| id | DE-604.BV048200808 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:46:37Z |
| indexdate | 2024-07-10T09:31:50Z |
| institution | BVB |
| institution_GND | (DE-588)1023902869 |
| isbn | 9783406792502 9781509954001 9783848773404 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033581827 |
| oclc_num | 1314901295 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-12 DE-M124 |
| owner_facet | DE-19 DE-BY-UBM DE-12 DE-M124 |
| physical | lxxv, 567 Seiten |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | C.H. Beck Hart Publishing Nomos |
| record_format | marc |
| series2 | International Tax Law |
| spelling | Kokott, Juliane 1957- Verfasser (DE-588)111137659 aut Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights Juliane Kokott and Pasquale Pistone 1. Auflage München C.H. Beck [2022] Oxford Hart Publishing [2022] Nomos [2022] lxxv, 567 Seiten txt rdacontent n rdamedia nc rdacarrier International Tax Law First published in Great Britain 2022 Rechtsschutz (DE-588)4048835-4 gnd rswk-swf Besteuerungsverfahren (DE-588)4006066-4 gnd rswk-swf Steuerpflichtiger (DE-588)4183201-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Besteuerungsverfahren (DE-588)4006066-4 s Steuerpflichtiger (DE-588)4183201-2 s Rechtsschutz (DE-588)4048835-4 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Pistone, Pasquale 1968- Verfasser (DE-588)142120863 aut Verlag C.H. Beck (DE-588)1023902869 pbl Erscheint auch als Online-Ausgabe, ePDF 978-1-50995-402-5 Erscheint auch als Online-Ausgabe, EPUB 978-1-50995-401-8 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033581827&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kokott, Juliane 1957- Pistone, Pasquale 1968- Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights Rechtsschutz (DE-588)4048835-4 gnd Besteuerungsverfahren (DE-588)4006066-4 gnd Steuerpflichtiger (DE-588)4183201-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4048835-4 (DE-588)4006066-4 (DE-588)4183201-2 (DE-588)4027451-2 |
| title | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights |
| title_auth | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights |
| title_exact_search | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights |
| title_exact_search_txtP | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights |
| title_full | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights Juliane Kokott and Pasquale Pistone |
| title_fullStr | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights Juliane Kokott and Pasquale Pistone |
| title_full_unstemmed | Taxpayers in International Law International Minimum Standards for the Protection of Taxpayers' Rights Juliane Kokott and Pasquale Pistone |
| title_short | Taxpayers in International Law |
| title_sort | taxpayers in international law international minimum standards for the protection of taxpayers rights |
| title_sub | International Minimum Standards for the Protection of Taxpayers' Rights |
| topic | Rechtsschutz (DE-588)4048835-4 gnd Besteuerungsverfahren (DE-588)4006066-4 gnd Steuerpflichtiger (DE-588)4183201-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Rechtsschutz Besteuerungsverfahren Steuerpflichtiger Internationales Steuerrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033581827&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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