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The 2018 OPTR General Report on the Practical Protection of Taxpayers’ Rights Now ReleasedMay-24-2019

IBFD today released the second General Report of the Observatory for the Protection of Taxpayers’ Rights (OPTR) during the 4th International Conference on Taxpayer Rights in Minneapolis.
Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker launched the report, which contains information on developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries, the Americas and the European Union up to 31 December 2018.
  • the effective implementation into domestic law of legal procedures, safeguards and guarantees associated with taxpayers’ rights; and
  • an annual comparison by jurisdiction of the level of compliance with minimum standards and best practices.
This report compiles information on the effective protection of taxpayers’ rights as a step towards establishing a block of technically reliable data that can be used to support a constructive dialogue between taxpayers and tax authorities.
The basis for the report consists of surveys supplied by groups of experts appointed from 42 countries, as well as reports from the Inter-American Court of Human Rights, the European Court of Human Rights and the European Court of Justice. The groups of experts incorporate members of tax authorities, the judiciary and academia, as well as ombudspersons and practitioners. The national reports are also available for downloading.
The Observatory, established by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, is a non-judgmental platform for keeping track of developments in the practical protection of taxpayers’ rights around the world.