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Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

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Bibliographic Details
Main Authors:	Kokott, Juliane 1957- (Author), Pistone, Pasquale 1968- (Author)
Format:	Book
Language:	English
Published:	München C.H. Beck [2022] Oxford Hart Publishing [2022] Nomos [2022]
Edition:	1. Auflage
Series:	International Tax Law
Subjects:	Rechtsschutz Besteuerungsverfahren Steuerpflichtiger Internationales Steuerrecht
Links:	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
Item Description:	First published in Great Britain 2022
Physical Description:	lxxv, 567 Seiten
ISBN:	9783406792502 9781509954001 9783848773404

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245	1	0	\|a Taxpayers in International Law \|b International Minimum Standards for the Protection of Taxpayers' Rights \|c Juliane Kokott and Pasquale Pistone
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264		1	\|a München \|b C.H. Beck \|c [2022]
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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
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author	Kokott, Juliane 1957- Pistone, Pasquale 1968-
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series2	International Tax Law
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_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
work_keys_str_mv	AT kokottjuliane taxpayersininternationallawinternationalminimumstandardsfortheprotectionoftaxpayersrights AT pistonepasquale taxpayersininternationallawinternationalminimumstandardsfortheprotectionoftaxpayersrights AT verlagchbeck taxpayersininternationallawinternationalminimumstandardsfortheprotectionoftaxpayersrights

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