2018 General Report on the Protection of Taxpayers’ Rights
Observatory on the Protection of Taxpayers’ Rights | IBFD, 2019
The IBFD Yearbook on Taxpayers’ Rights 2021
Observatory on the Protection of Taxpayers’ Rights | IBFD, 2022
This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 47 countries worldwide as of 31 December 2021, 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.
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The IBFD Yearbook on Taxpayers’ Rights 2020
Observatory on the Protection of Taxpayers’ Rights | IBFD, 2021
This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries worldwide as of 31 December 2020, 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.
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The IBFD Yearbook on Taxpayers’ Rights 2019
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.
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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…)
2015-2017 General Report on the Protection of Taxpayers’ Rights
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…)
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