The relationship between the tax authority and the taxpayer is a delicate one. Over time, several fundamental principles have been established to ensure a minimum level of protection for taxpayers. This protection varies over time and across jurisdictions. More recently, certain international instruments have been introduced to protect fundamental human rights. What are these taxpayer rights? And what protection can they find in these international instruments?

> 70% attendance requirement

The course consists of a combination of lectures, in-class group discussions, and an exam. Your exam, which takes place on December 11, will be one hour in length. It will cover only material featured in the required reading. The syllabus links labeled “For future reference” are for your use if you would like to do additional reading or research outside of class. The materials there will not be on your exam.

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