Asia Oceania Tax Consultants' Association

The OECD issued its report "Taxpayers' Rights and Obligations: A Survey of the Legal Situation in OECD Countries" in 1990. The report outlined the Taxpayer Charters adopted in OECD member states, and it also indicated guidelines as to the desirable international model of Taxpayer Charters. Currently, many states in the world have introduced Taxpayer Charters in the forms of law or administrative statement... read more


Confédération Fiscale Européenne

The first edition of this publication was issued as a consultation document, as work in progress. Today, we are proud to publish a definitive version based on consolidated research and the results of consultation with OECD, the European Commission, the UN Tax Committee, national revenues and interested organisations and individuals. We thank them all for their input, time and encouragement. Much has happened in the tax world since the first publication... read more


Society of Trust and Estate Practitioners

Over the past two decades, tax authorities around the world have worked tirelessly to improve the gathering of tax information. The period has been marked by a series of both multilateral initiatives, such as the work of the OECD Global Forum, and unilateral initiatives, such as the US FATCA legislation. The focus throughout has been largely on tackling the issue of tax evasion by taxpayers who hide funds from tax authorities... read more



Michael Cadesky, FCPA, FCA, FTIHK, CTA, TEP

Michael Cadesky, FCPA, FCA, FTIHK, CTA, TEP

Michael Cadesky is a Chartered Accountant based in Toronto, Canada, and is the Managing Partner of Cadesky Tax... read more

Ian Edward Hayes, FCA, CTA (Fellow), FIIT, FRSA

Ian Edward Hayes, FCA, CTA (Fellow), FIIT, FRSA

Ian Hayes is a tax practitioner of 40 years standing who has advised on all taxes both national and international... read more

David Russell, AM, RFD, QC, CTA, TEP

David Russell, AM, RFD, QC, CTA, TEP

David Russell AM RFD QC was admitted as a solicitor in 1974, and was called to the Bar in 1977... read more