The 2023 IBFD Yearbook on Taxpayers’ Rights Now Released

Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, Directors of IBFD’s OPTR, presented the Yearbook at the Academic Tax Conference hosted at the IBFD Headquarters on May 16th and 17th 2024, Amsterdam, Netherlands, explaining some of the main events and trends that arose last year in the protection of taxpayers’ rights around the world.

The OPTR reports on the protection of taxpayers’ fundamental rights around the world. The precise and technical information of the OPTR contains reference to taxpayer bills, conventions,  and statutes, also in their judicial and administrative interpretation, which explore how states apply this protection in practice.

The OPTR serves as a unique legal basis for developing further research on the legal remedies, including the related project of the International Law Association, that secure the effective protection of taxpayers’ rights. It is hoped that this may contribute to nudging the convergence towards a global standard in this field.

This publication relies on information gathered in 55 countries and 3 units worldwide up to 31 December 2023, and

• monitors the effective implementation into domestic law of legal procedures, safeguards and guarantees associated with taxpayers’ rights;
• provides an annual comparison by jurisdiction of the level of compliance with minimum standards and best practices; and
• identifies trends in the practical protection of taxpayers’ rights.

The basis for the Yearbook consists of surveys supplied by groups of experts appointed from 55 countries, as well as reports from the Inter-American Court of Human Rights, the European Court of Human Rights and the European Court of Justice. The groups of experts incorporate members of tax authorities, the judiciary and academia, as well as ombudspersons and practitioners. The national reports are available below.

Read the reports