In this report, 'Towards Greater Fairness in Taxation: A Model Taxpayer Charter', the Asia-Oceania Tax Consultants? Association (AOTCA), the Confédération Fiscale Européenne (CFE) and the Society of Trust and Estate Practitioners (STEP) have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 41 countries, collectively representing over 80 per cent of world GDP. 0The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers? obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.

This article examines the history of taxpayers' charters at both the national and supranational level and looks at how they help protect the rights of taxpayers, with a particular focus on the U.K.

Public education in the United States faces an unprecedented crisis. The explosive growth of charter schools over the last two decades has shaken the status quo to its core. At stake are the future of public schools and how they will continue to educate our nation's youth. ​Clashes over money and ideologies have led to a struggle between the public education establishment and those at the forefront of educational reform. The conflict is being waged in the court of public opinion, as well as in courtrooms throughout the country. While the outcome is impossible to predict, both sides are preparing for a fight of David versus Goliath proportions. Collaboration is critical to the success of both. In Charter Storm, they use their combined knowledge and research of over 120 individual interviews over five years to teach you about-- - essential insights those new to the charter school movement need for their schools to survive and thrive - how aggressive educational establishment pushback threatens to sweep away the most vulnerable - key issues authorizers must know to effectively oversee their organizations - the overwhelming challenges the educational establishment faces today and how it can effectively navigate the changing local and national educational landscape - why active participation and support of charter school associations are essential to each charter school and the educational reform movement's long-term success - what every charter school parent needs to know to create and support an exceptional educational experience for his or her children.