Taxpayer Rights in Dispute Resolutions: The Brazilian Case

Posted: 6 Nov 2024 Last revised: 18 Feb 2025

Abstract

The author, in this article, outlines how the tax courts in Canada incorporate access to justice considerations for taxpayers in the resolution of tax disputes, and identifies current issues in this area.

Full-text Paper: https://doi.org/10.59403/1hj1t9b

Keywords: taxpayers' rights, procedural tax law, domestic tax law, dispute resolution

Suggested Citation

Bianco, João Francisco and Neto, L.F., Taxpayer Rights in Dispute Resolutions: The Brazilian Case. Bulletin for International Taxation: Vol. 75 (2021), Issue 9, Pages 412-413, Available at SSRN: https://ssrn.com/abstract=5003112 or http://dx.doi.org/10.59403/1hj1t9b

L.F. Neto

Independent

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