On 13 November 2015, the CFE, together with two other international professional bodies of tax advisers, together representing more than 500,000 tax advisers worldwide, presented their joint proposal for a Model Taxpayer Charter. The work is a collaboration of:
- AOTCA (Asia-Oceania Tax Consultants´ Association), representing 330,000 tax advisers from 20 professional bodies in 16 countries in the Asian-Pacific region;
- CFE (Confédération Fiscale Européenne), the European federation of tax advisers, representing more than 200,000 tax advisers from 27 professional bodies in 21 European countries; and
- STEP, representing more than 20,000 trust and estate practitioners in 95 countries.
The overriding purpose of the Charter is to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State in order to reduce the cost of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally, and without bias or preference. Care has been taken to strike a fair balance between rights and responsibilities to make the Charter acceptable and beneficial to both governments and taxpayers.
The Model Taxpayer Charter can be accessed at http://www.taxpayercharter.com.
The Charter was presented at the CFE PAC Conference in Amsterdam on the same day, titled “Big Data – a threat to taxpayer rights?”.