The Taxpayer’s Rights and the Role of the Tax Ombudsman: an Analysis from a Spanish and Comparative Law Perspective - Intertax View The Taxpayer’s Rights and the Role of the Tax Ombudsman: an Analysis from a Spanish and Comparative Law Perspective by - Intertax The Taxpayer’s Rights and the Role of the Tax Ombudsman: an Analysis from a Spanish and Comparative Law Perspective 35 5 Intertax