Document Type
Article
Publication Date
5-30-2026
Abstract
The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.
External Links
https://www.ibfd.org/sites/default/files/2026-05/national_report_unitedstates_2025.pdf, archived at https://perma.cc/R94M-7VJ3
Recommended Citation
Speidel, Christine, "National Report of United States (2025)" (2026). Research Reports & White Papers. 73.
https://digitalcommons.wcl.american.edu/fasch_rpt/73