This book is an invaluable tool which may help those who desire to know their rights and assert their rights pursuant to the Internal Revenue Restructuring and Reform Act of 1998, also known as the RTaxpayer's Bill of Rights. (Legal Reference/Law Profession)

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.