Juliane Kokott is Advocate General at the Court of Justice of the European Union, Luxembourg. Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, and Professor at WU Vienna, Austria, and the University of Salerno, Italy.

This is an excellent book which makes a real contribution to this developing area of international tax law. It is essential reading for scholars in this field but also practitioners and tax authorities. If in the future taxpayers' rights are taken more seriously by policymakers, the authors' suggestions for a global minimum standard of protection and the proposed International Charter of Taxpayers' Rights are likely to be the starting point for reform.

• BRIEF CONTENTSIntroduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights PART ITAXATION AND INTERNATIONAL HUMAN RIGHTS LAW1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART IIHUMAN RIGHTS IN TAX MATTERS4. General Principles Protecting Taxpayers’ Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers’ Rights Related to Sanctions 8. Substantive RightsPART IIIAN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS’ RIGHTS9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers’ Rights 11. Proposed International Instruments

Juliane Kokott is Advocate General at the Court of Justice of the European Union, Luxembourg. Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, and Professor at WU Vienna, Austria, and the University of Salerno, Italy.

This is an excellent book which makes a real contribution to this developing area of international tax law. It is essential reading for scholars in this field but also practitioners and tax authorities. If in the future taxpayers' rights are taken more seriously by policymakers, the authors' suggestions for a global minimum standard of protection and the proposed International Charter of Taxpayers' Rights are likely to be the starting point for reform.

• BRIEF CONTENTSIntroduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights PART ITAXATION AND INTERNATIONAL HUMAN RIGHTS LAW1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART IIHUMAN RIGHTS IN TAX MATTERS4. General Principles Protecting Taxpayers’ Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers’ Rights Related to Sanctions 8. Substantive RightsPART IIIAN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS’ RIGHTS9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers’ Rights 11. Proposed International Instruments

Juliane Kokott is Advocate General at the Court of Justice of the European Union, Luxembourg. Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, and Professor at WU Vienna, Austria, and the University of Salerno, Italy.

This is an excellent book which makes a real contribution to this developing area of international tax law. It is essential reading for scholars in this field but also practitioners and tax authorities. If in the future taxpayers' rights are taken more seriously by policymakers, the authors' suggestions for a global minimum standard of protection and the proposed International Charter of Taxpayers' Rights are likely to be the starting point for reform.

• BRIEF CONTENTSIntroduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights PART ITAXATION AND INTERNATIONAL HUMAN RIGHTS LAW1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART IIHUMAN RIGHTS IN TAX MATTERS4. General Principles Protecting Taxpayers’ Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers’ Rights Related to Sanctions 8. Substantive RightsPART IIIAN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS’ RIGHTS9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers’ Rights 11. Proposed International Instruments