Transfer Pricing Disputes, Abusive Tax Schemes and the Protection of the European Convention on Human Rights against Oppressive Tax Actions: The Yukos Case

Following the global financial crisis, taxpayers are subject to more effective levels of taxation and fiscal oversight and tax procedures. The protection of the European Convention on Human Rights against oppressive fiscal actions, arbitrary and pseudo-confiscatory taxation should, however, not be underestimated, as is clearly demonstrated by the Yukos case.