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This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities.

Taxation --- Tax administration and procedure. --- Taxpayer compliance. --- Taxpayers. --- Law and legislation. --- Tax administration and procedure --- Taxpayer compliance --- Taxpayers --- Internationales Steuerrecht --- Besteuerungsverfahren --- Finanzverwaltung --- Steuerzahler --- Menschenrecht --- Law and legislation --- Internationales Steuerrecht. --- Besteuerungsverfahren. --- Finanzverwaltung. --- Steuerzahler. --- Menschenrecht. --- Human rights. --- Impôts --- Impôt --- Droits de l'homme. --- Droit. --- Administration et procédure. --- Droit fiscal international --- Acquiescement fiscal --- Contribuables --- Administration et procédure --- Comparative law --- Droit comparé --- Human rights --- Droits de l'homme (Droit international) --- international tax law --- corporation tax --- taxpayer --- international human rights law --- direito internacional dos direitos humanos --- Derecho internacional de los derechos humanos --- medzinárodné právo v oblasti ľudských práv --- mezinárodní lidskoprávní právo --- dritt internazzjonali dwar id-drittijiet tal-bniedem --- internationaal mensenrechtenrecht --- tarptautinė žmogaus teisių teisė --- drept internațional al drepturilor omului --- mednarodno pravo o človekovih pravicah --- международно право в областта на правата на човека --- międzynarodowe prawo dotyczące praw człowieka --- an dlí idirnáisiúnta um chearta an duine --- nemzetközi emberi jogok --- internationell lagstiftning om mänskliga rättigheter --- starptautiskie cilvēktiesību jomas tiesību akti --- rahvusvaheline inimõigustealane õigus --- меѓународно хуманитарно право --- διεθνές δίκαιο ανθρωπίνων δικαιωμάτων --- međunarodno pravo o ljudskim --- e drejta ndërkombëtare për të drejtat e njeriut --- међународно хуманитарно право --- droit international relatif aux droits de l’homme --- ihmisoikeuksia koskeva kansainvälinen oikeus --- international menneskerettighedslovgivning --- diritto internazionale dei diritti umani --- internationale Menschenrechtsnormen --- международно хуманитарно право --- Ženevska konvencija --- Convenția de la Geneva --- Convenção de Genebra --- inimõigusi käsitlev rahvusvaheline õigus --- tarptautinė žmogaus teisių ir laisvių teisė --- женевски конвенции --- διεθνές ανθρωπιστικό δίκαιο --- direito humanitário internacional --- Genèvekonventionen --- międzynarodowe prawo humanitarne --- Genfer Abkommen --- međunarodno humanitarno pravo --- internationaal humanitair recht --- kansainvälinen humanitaarinen oikeus --- drept internațional umanitar --- humanitær folkeret --- starptautiskais cilvēktiesību likums --- ženevská konvence --- Convención de Ginebra --- Konventa e Gjenevës --- Genève-konvention --- меѓународно право за човекови права --- Vispārējā cilvēktiesību deklarācija --- Geneven sopimus --- diritto umanitario internazionale --- starptautiskie akti cilvēktiesību jomā --- Ženevský dohovor --- internationales humanitäres Recht --- mezinárodní humanitární právo --- Convenzione di Ginevra --- Ženevos konvencija --- Derecho humanitario internacional --- Ženēvas Konvencija par bēgļu statusu --- Geneva Convention --- Conventie van Genève --- droit humanitaire international --- medzinárodné humanitné právo --- Genfi konventsioon --- Convention de Genève --- mednarodno humanitarno pravo --- Συνθήκη της Γενεύης --- Genfi Egyezmény --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- uzņēmuma peļņas nodoklis --- tatim mbi fitimin --- davek na dobiček pravnih oseb --- impôt sur les sociétés --- porez na dobit --- társasági adó --- vennootschapsbelasting --- imposto sobre as sociedades --- Unternehmenssteuer --- impozit corporativ --- корпоративен данок --- impuesto sobre sociedades --- daň z příjmů právnických osob --- ettevõtte tulumaks --- корпоративен данък --- podatek dochodowy od osób prawnych --- порез на добит привредних друштава --- yhtiövero --- daň z príjmov právnických osôb --- φόρος εταιρειών --- cáin chorparáide --- imposta sulle società --- bolagsskatt --- taxxa korporattiva --- pelno mokestis --- selskabsskat --- impuesto sobre la renta de las sociedades --- társasági jövedelemadó --- данок на профит --- įmonių pajamų mokestis --- impozit pe profit --- įmonių pelno mokestis --- voittovero --- skatt på bolagsinkomst --- profits tax --- peļņas nodoklis --- tatim mbi të ardhurat tregtare --- imposto sobre as pessoas coletivas --- daň z příjmů korporací --- impôt sur les bénéfices industriels et commerciaux --- impuesto de sociedades --- kasumimaks --- belasting op industriële en commerciële winst --- daň ze zisku podniků --- Steuer auf Einkommen aus Handel und Gewerbe --- Körperschaftssteuer --- imposta sugli utili industriali e commerciali --- yhtiötulovero --- imposta sul reddito delle persone giuridiche --- beskatning af juridiske personer --- daň zo zisku --- imposto sobre os lucros industriais e comerciais --- skat på indkomster i selskaber --- impozit al persoanelor juridice --- Steuer juristischer Personen --- φόρος νομικών προσώπων --- jogi személy adója --- corporate income tax --- ettevõttemaks --- impôt des personnes morales --- belasting van rechtspersoonlijkheden --- imposta sulle persone giuridiche --- IRPEG --- porez na dobit trgovačkih društava --- korporační daň --- beskattning av juridisk person --- daň z príjmov spoločnosti --- данок на правни лица --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- Impôts --- Impôt --- Administration et procédure.