2024 Yearbook on Taxpayers’ Rights Now Released
The book is a compilation of up-to-date information on the effective protection of taxpayers’ rights.
The 2024 Yearbook on the Protection of Taxpayers’ Rights (OPTR) has been officially launched. Pasquale Pistone and Philip Baker, the Directors of IBFD’s OPTR, introduced the Yearbook at the Academic Tax Conference.
This comprehensive publication presents the latest insights into taxpayer rights protection worldwide, incorporating data from 55 countries and multiple global units up until December 31, 2024. The OPTR features in-depth reports on taxpayer bills, conventions, and statutes, including their legal and administrative interpretations. It is an essential resource for developing legal remedies and fostering global standards for taxpayer rights protection.
By assessing the effective incorporation of legal frameworks, safeguards, and protections into national laws, the OPTR offers an annual comparison of jurisdictions, emphasising adherence to minimum standards and best practices. It also highlights trends in the practical safeguarding of taxpayers’ rights. New this year is the 13th Section to the report, which specifically looks at artificial intelligence and advanced automated systems, which thoroughly reshape the landscape of taxpayers’ rights and will remain highly relevant.
The publication is based on surveys and reports from a wide range of experts, including tax officials, judges, academics, ombudspersons, and legal practitioners. It also synthesises findings from key human rights courts, including the Inter-American Court of Human Rights, the European Court of Human Rights, and the European Court of Justice. The compiled information provides crucial insights into the real-world application of taxpayer protection laws across various nations.