Any tax advisor with a background in international tax will immediately notice that the Model Taxpayer Charter resembles a model International tax treaty in its drafting style. However, this is where the similarities end since the Model Taxpayer Charter is a unilateral declaration, not a bilateral agreement. That said, the Model Taxpayer Charter should be no less effective.
The Model Taxpayer Charter is divided into Articles and Paragraphs. Each Article deals with a subject area, while the Paragraphs contain the specific provisions. The order is intended to be logical and the scope is intended to be comprehensive.
The Model Taxpayer Charter contains in Article 4 a statement of 20 principles which act as a foundation for the more specific provisions which follow. Because of their importance, they are listed in Taxpayer Charter