书目详细信息
： Taxpayers in international law :
书目信息 机读格式(MARC)
| ISBN： | 9781509954001 |
|---|---|
| ISBN： | 1509954007 |
| 编目源： | DLC DLC UKMGB OCLCF OCLCO S9M OCLCO QGK GUL YDX GWL |
| 个人名称： | Kokott, Juliane, |
| 题名： | Taxpayers in international law : international minimum standards for the protection of taxpayers' rights / Juliane Kokott and Pasquale Pistone. |
| 索书号： | D912.2/K79E |
| 载体形态： | lxxv, 567 pages ; 25 cm. |
| 书目附注： | Includes bibliographical references (pages 523-539) and indexes. |
| 格式化内容附注： | Part I: Taxation and international human rights law. Sources of international (tax) law -- The relationship between national and international law -- Possible approaches to human rights and taxation -- Part II. Human rights in tax matters. General principles protecting taxpayers' rights -- Special features of human rights in taxation -- The procedural rights -- Taxpayers' rights related to sanctions -- Substantive rights -- Part III. An international tax regime containing minimum standards for the protection of taxpayers' rights. The emergence of an international tax regime -- International minimum standards for the protection of taxpayers' rights -- Proposed international instruments. |