CFE Tax Advisers Europe has long advocated the fundamental importance of taxpayer rights to tax good governance, and the role that clear statements of taxpayer and tax administration rights and obligations can play in this respect. Such rights and obligations are becoming an issue of global interest and, for this reason, engagement in this work is of vital importance to all interested parties and stakeholders. As the leading body representing European tax advisers, the CFE looks forward to being an active contributor to further progress in the area.