The 2021 IBFD Yearbook on Taxpayers’ Rights Now Released

May 18, 2022 1 minute read

We are pleased to announce the launch of the 2021 edition of the Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook on Taxpayers’ Rights. Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker (Directors of IBFD’s OPTR) present the Yearbook through a video below, explaining some of the main events and trends arising in the protection of taxpayers’ rights last year.




The 2021 Yearbook contains information on developments concerning the effective protection of taxpayers’ fundamental rights around the world, 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. This publication, the fifth of its kind released by the OPTR, compiles up-to-date information on the effective protection of taxpayers’ rights in 48 countries and 3 units up to 31 December 2021.

View the General and National Reports of the Observatory for the Protection of Taxpayers’ Rights 2021.