CFE - A Model Taxpayer’s Charter – Why?
- I. Hayes
- European Taxation, 2013 (Volume 53), No 10
- 4 September 2013
This note describes a research project, undertaken in 2012 by the Asia Oceania Tax Consultants' Association (AOTCA), Confédération Fiscale Européenne and the Society of Trust and Estate Practitioners to evaluate the existence and role of taxpayer charters globally, which culminated in the release of a model taxpayer's charter for public comment.