Overview of global trends in the protection of taxpayers’ rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers’ Rights (Part 1)

Revista «Técnica Tributaria», Vol. 130, Nro. 3 | AEDAF, 2020

The article describes the current global trends in the practical protection of taxpayers’ rights, with regard to (i) confidentiality of taxpayers’ information held by the tax authorities, (ii) tax procedures, both administrative and judicial, (iii) reviews and appeals; (iv) criminal and administrative sanctions, (v) enforcement of taxes, and (vi) cross-border situations, regarding the safeguards for taxpayers in the exchange of information, based on the data of the 2019 Yearbook on Taxpayers’ Rights, released by the IBFD Observatory on the Protection of Taxpayers’ Rights.

Publicaciones relacionadas:

2018 General Report on the Protection of Taxpayers’ Rights The IBFD Yearbook on Taxpayers’ Rights 2021 The IBFD Yearbook on Taxpayers’ Rights 2020 The IBFD Yearbook on Taxpayers’ Rights 2019 Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions: A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project 2015-2017 General Report on the Protection of Taxpayers’ Rights The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations