Substantive and Criminological Challenges in the Fight Against Corruption and VAT Fraud | VIRTEU International Final Conference, June 2022
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
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…)
Doc. Rec.
- 2018 General Report on the Protection of Taxpayers’ Rights
- Towards a Taxpayers’ Rights Compliant Cross-Border Recovery of Tax Sanctions
- Substantive and Criminological Challenges in the Fight Against Corruption and VAT Fraud | VIRTEU International Final Conference, June 2022
- The IBFD Yearbook on Taxpayers’ Rights 2021
- Taxpayer Rights (and Risks) | IBFD – University of Cape Town, Marzo 2021