Selected Topics (Chapter 4)

The purpose of this chapter is to look at selected aspects of Taxpayer Rights and Taxpayer Responsibilities in the context of the Model Taxpayer Charter. It is intended to provide a theoretical background to the matters addressed in the Model Taxpayer Charter and elaborated on in Charter Explanation.

Part A: Taxpayer Rights, Taxpayer Responsibilities, and Taxpayer Charters

4.1 Why Should Taxpayer Rights be Recognized

4.2 Nature of Taxpayer Rights

4.3 Nature of Taxpayer Responsibilities

4.4 Nature of Taxpayer Charters

4.5 Past Studies of Taxpayer Charters

4.6 Why a Taxpayer Charter Must be More than a Statement of Principles

4.7 Legally Binding or Practice Statement

4.8 Should the Taxpayer Charter Apply to All Taxes?

4.9 How Specific Should a Taxpayer Charter Be?

4.10 Is a Model Charter Useful as a Starting Point?

Part B: Selected Topics Related to the Taxpayer Charter

4.11 Fundamental Principles

4.12 Right to Fundamental Justice

4.13 About the Sovereign Right to Tax

4.14 Audits

4.15 Rights of Appeal

4.16 Mutual Agreement Procedure and Tax Disputes

4.17 Taxpayer Assistance from Revenue Authorities

4.18 Education and Competence of Tax Officers

4.19 Standards of Taxpayer Service

4.20 Use and Misuse of Rulings

4.21 Taxpayer Records and Information

4.22 Privacy and Confidentiality

4.23 Transparency, Statistics and Information Reporting

4.24 The Tax Gap

4.25 Onus of Proof

4.26 Towards Greater Certainty

4.27 Limitation Periods

4.28 Drafting Tax Legislation

4.29 Retroactive Taxation

4.30 Transition Rules

4.31 Double Taxation

4.32 Double Non-Taxation

4.33 Interest and Penalties

4.34 Voluntary Disclosure

4.35 Consultations on Tax Policy

4.36 Vulnerable Persons

4.37 Alternative Dispute Resolution and the Role of Tax Ombudsman

4.38 Role of Tax Advisors

4.39 Privilege of Tax Opinions and Client Communications

4.40 Tax Collection

4.41 Tax Avoidance

4.42 GAAR

4.43 Tax Evasion

4.44 Corruption in the Tax System

4.45 Whistle-blowing and Social Pressure

4.46 Taxpayer Rights within the European Union

Part C: Other Topics

4.47 Taxpayer Rights and Responsibilities in the context of BEPS

4.48 Enhanced Relationship / Co-operative Compliance Project (of OECD)