We are proud and happy to announce that an article written by Iryna Stepanova, an ICO FELLOW 2017, is published by Skattenytt (Journal). Iryna is a member of the ICO Fellowship Programme where she research a model for future EU Taxation Convention.
Title: International taxation and human rights
Author: Iryna Stepanova
Published by: Skattenytt (Journal), Number 10, 2017
Abstract:
This article is a summary of the author’s master’s thesis on “European double taxation and human rights in a globalised world”[1] and in the line of the previous research, it focuses on the European level of taxpayers’ rights protection. The article address the right to privacy and exchange of information, right to property and non-discrimination, as well as the problem of double taxation and the right to a fair trial on tax matters. Thus, on the basis of the European case law, the article highlights taxpayers’ rights violations and indicates the necessity to design an International taxpayer bill of rights and establish an International tax court.
[1] Stepanova I., European double taxation conventions and human rights in a globalized world. 2016. Available at: https://ssrn.com/abstract=2996112
To read full article, download the pdf. IntTax&HR_Stepanova_Skattenytt_10_2017
To read full article, download the pdf. IntTax&HR_Stepanova_Skattenytt_10_2017
