CFE presents the final Report of the Model Taxpayer Charter - 10 principles for greater fairness in taxation
The CFE (Confédération Fiscale Européenne), the European federation of tax advisers, is proud to announce the publication of the final version of the Model Taxpayer Charter. The Charter, which is based on good tax practice, strongly advocates a balanced approach between taxpayer rights and responsibilities
The Charter builds on a survey in 41 countries, which reviewed existing taxpayer rights and responsibilities. The consultation draft was discussed with the European Commission, the OECD and the UN Tax Committee. The Final Report takes into account feedback received from these organisations as well as comments following a broad consultation of tax administrations, academia and other stakeholders.
Ian Hayes, one of the three main authors said:
“The principal purpose of the Charter is to foster a relationship of mutual trust, respect and responsibility between taxpayers, tax advisers, tax administrations and the State. By so doing the costs of compliance will be reduced, the quality and efficacy of tax collection will be increased, the confidence of the taxpayer in tax systems and administrations will be boosted and all taxpayers can aspire to equal treatment without bias or preference.”
The Charter has been written to provide a definitive global benchmark for good tax governance - for governments administrations and taxpayers.
The Model Charter is part of a Final Report including a list of Fundamental Principles (see Annex), informally called the “Ten Commandments”: ten key rights and responsibilities of taxpayers and tax administrations.
The printed version of the final report on the Model Taxpayer Charter was first presented at the CFE Forum in Brussels on 21 April 2016, titled “Rebuilding international taxation: How to square the circle?”.
The Charter and the Final Report can be accessed online: www.taxpayercharter.com
Fiscalité > Internationale