DownloadObservatory on the Protection of Taxpayers' Rights | IBFD, 2021
This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries worldwide as of 31 December 2020, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights areas identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights.
