Revista «Técnica Tributaria», Vol. 131, Nro. 4 | 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.
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.
Observatory on the Protection of Taxpayers’ Rights | IBFD, 2020
This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 44 countries worldwide as of 31 December 2019, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights areas identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights.
Bulletin for International Taxation Vol. 74, No. 2 | IBFD, 2020
The article discusses the current trend towards the expansion of states’ punitive powers, identifies and traces the phenomenon in tax law, and discusses the effect that this particular approach to criminal and administrative sanctions has in the definition and the scope of taxpayers’ rights regarding punitive matters. (more…)
Observatory on the Protection of Taxpayers’ Rights | IBFD, 2018
This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 25 countries as of 31 December 2017, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights in the following situations: (more…)
