The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives

Abstract

The European Commission, in its 2012 Action Plan, noted the need to develop a European Taxpayer Code. In this article, the author examines the pros and cons of developing either a soft or hard law instrument to achieve this purpose and comments on the draft Model Taxpayer Charter developed by the CFE, the Asia-Oceania Tax Consultants’ Association and the Society of Trust and Estate Practitioners.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 38 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.