David Russell QC launches book on taxation

David Russell QC has recently co-written and published “Towards Greater Fairness in Taxation: A Model Taxpayer Charter” in collaboration with AOTCA, CFE and STEP.

The purpose of the book is to present what a good tax system should contain, successfully combining theory with practice, but without commenting on the political aspects of taxation.

It constitutes a valuable starting point for the new dimension of taxpayers’ rights, emphasising what taxpayer rights and responsibilities are in various areas of the world.

The authors advise that “The Model Taxpayer Charter aims to be a balanced document that is constructive for all parties […] without favouring one party over another, and certain provisions apply to both taxpayers and to tax administrations.”

Pasquale Pistone, Academic Chairman of IBFD and Professor of Tax Law at WU Vienna and University of Salerno, says it “will likewise inspire the tax community around the world to become engaged in transforming this platform of rights into the object of actual norms.”

David was President of the Taxation Institute of Australia and of the Asia Oceania Tax Consultants Association and is currently, among others, a member of the STEP Worldwide Council and Chairman of STEP’s International Client Special Interest Group.

Click here for more information about the book.

External Publications 28 Apr, 2016