Article 3. Who and what is covered?

  1. The persons covered by this Charter include all Taxpayers and their duly appointed Tax Advisors and, in their dealings with Taxpayers and Tax Advisors, all States, Tax Administrations and Tax Officers.
  2. This Charter applies to all Taxes whether self-assessed or otherwise, interest in respect of such Taxes and penalties, if assessed, and all rights of objection and appeal as well as all Taxpayer records and Tax Filings.