{"id":571,"date":"2021-01-15T14:20:47","date_gmt":"2021-01-15T14:20:47","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=571"},"modified":"2025-06-22T14:14:36","modified_gmt":"2025-06-22T14:14:36","slug":"vision-general-de-las-tendencias-globales-en-la-proteccion-practica-de-los-derechos-de-los-contribuyentes-para-2019-segun-el-observatorio-para-la-proteccion-de-los-derechos-de-los-contribuyentes-del","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2021\/01\/15\/vision-general-de-las-tendencias-globales-en-la-proteccion-practica-de-los-derechos-de-los-contribuyentes-para-2019-segun-el-observatorio-para-la-proteccion-de-los-derechos-de-los-contribuyentes-del\/","title":{"rendered":"Visi\u00f3n general de las tendencias globales en la protecci\u00f3n pr\u00e1ctica de los derechos de los contribuyentes para 2019, seg\u00fan el Observatorio para la Protecci\u00f3n de los Derechos de los Contribuyentes del IBFD"},"content":{"rendered":"<p>Revista \u00abT\u00e9cnica Tributaria\u00bb, Vol. 130, Nro. 3 | AEDAF, 2020<\/p>\n<p style=\"text-align: justify;\"><span class=\"js-work-more-abstract-untruncated\">El art\u00edculo describe las tendencias mundiales en la protecci\u00f3n pr\u00e1ctica de los derechos de los contribuyentes en lo tocante a (i) confidencialidad de la informaci\u00f3n del contribuyente en manos de la Administraci\u00f3n Tributaria (ii) procedimientos tributarios, tanto administrativos como jurisdiccionales (iii) medios de impugnaci\u00f3n\u037e (iv) sanciones penales y administrativas (v) ejecuci\u00f3n forzosa de cr\u00e9ditos tributarios, y (vi) situaciones transfronterizas, en lo relativo a las salvaguardas para los contribuyentes en el intercambio de informaci\u00f3n, con base en los datos del Anuario 2019 del Observatorio para la Protecci\u00f3n de los Derechos de los Contribuyentes del Bur\u00f3 Internacional de Documentaci\u00f3n Fiscal (IBFD, por sus siglas en ingl\u00e9s).<\/span><\/p>\n<a href='https:\/\/mega.nz\/file\/zVsyXIhZ#7oYRjzaP9Kzc9ZLTM8x3E2H_3cg2s0yl5xnOqPqYw_E' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_571\" class=\"pvc_stats all  \" data-element-id=\"571\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Revista \u00abT\u00e9cnica Tributaria\u00bb, Vol. 130, Nro. 3 | AEDAF, 2020 El art\u00edculo describe las tendencias mundiales en la protecci\u00f3n pr\u00e1ctica de los derechos de los contribuyentes en lo tocante a (i) confidencialidad de la informaci\u00f3n del contribuyente en manos de la Administraci\u00f3n Tributaria (ii) procedimientos tributarios, tanto administrativos como jurisdiccionales (iii) medios de impugnaci\u00f3n\u037e (iv) [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_571\" class=\"pvc_stats all  \" data-element-id=\"571\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":2,"featured_media":572,"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":[12],"tags":[398,392,386,402,390,400,388,394,396],"class_list":["post-571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos","tag-auditorias-fiscales","tag-confidencialidad","tag-derechos-de-los-contribuyentes","tag-esquemas-reportables","tag-intercambio-de-informacion","tag-mandatory-disclosure-rules","tag-observatorio-para-la-proteccion-de-los-derechos-de-los-contribuyentes","tag-sanciones-penales-y-administrativas","tag-secreto-profesional"],"a3_pvc":{"activated":true,"total_views":1040,"today_views":0},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/571","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=571"}],"version-history":[{"count":2,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/571\/revisions"}],"predecessor-version":[{"id":871,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/571\/revisions\/871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/572"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}