2025 Yearbook on Taxpayers’ Rights Available Online
The 2025 Yearbook on the Protection of Taxpayers’ Rights (OPTR) has been officially launched.
Pasquale Pistone and Philip Baker, the Directors of IBFD’s OPTR, have overseen the publication of the Yearbook again for this cycle. The Yearbook was introduced at the “Day with IBFD Academic”, a day before the Academic Tax Conference.
During the presentation of the Yearbook, Pasquale Pistone, Filip Debelva, Alessandro Turina, Ivan Lazarov and Sam van der Vlugt presented various parts of the Yearbook that they thought to be significant shifts during 2025 in the protection of taxpayers’ rights. Furthermore, the presenters focussed on where and how new developments could be expected and what could be new avenues for research.
As always, this comprehensive publication presents the latest insights into taxpayer rights protection worldwide, incorporating data from 58 countries and multiple global units up until December 31, 2025. 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.
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.