{"id":559,"date":"2020-02-12T14:02:00","date_gmt":"2020-02-12T14:02:00","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=559"},"modified":"2025-06-09T14:05:18","modified_gmt":"2025-06-09T14:05:18","slug":"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","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/en\/2020\/02\/12\/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\/","title":{"rendered":"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"},"content":{"rendered":"

Bulletin for International Taxation Vol. 74, No. 2 | IBFD, 2020<\/p>\n

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.<\/p>\n

Este documento analiza la tendencia actual hacia la expansi\u00f3n de los poderes punitivos del Estado, identifica los rastros del fen\u00f3meno en el derecho tributario y analiza el impacto que este enfoque particular de las sanciones penales y administrativas tiene en la definici\u00f3n y el alcance de los derechos de los contribuyentes.<\/p>\nDownload<\/a>\n

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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 […]<\/p>\n

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<\/div>\n","protected":false},"author":2,"featured_media":560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[20],"tags":[360,220,364,302,304,362,366,368,98,100],"class_list":["post-559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","tag-beps-base-erosion-and-profit-shifting","tag-criminal-tax-law","tag-feindstrafrecht-enemy-criminal-law-en","tag-international-tax-law","tag-international-taxation","tag-regulatory-offences","tag-tax-law-en","tag-taxation-en","tag-taxation-and-taxpayers-right-en","tag-taxpayers-rights-en"],"a3_pvc":{"activated":true,"total_views":24,"today_views":1},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/comments?post=559"}],"version-history":[{"count":1,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/559\/revisions"}],"predecessor-version":[{"id":561,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/559\/revisions\/561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/560"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}