{"id":586,"date":"2021-01-15T15:16:10","date_gmt":"2021-01-15T15:16:10","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=586"},"modified":"2025-06-09T16:25:45","modified_gmt":"2025-06-09T16:25:45","slug":"overview-of-global-trends-in-the-protection-of-taxpayers-rights-by-2019-according-to-the-ibfd-observatory-on-the-protection-of-taxpayers-rights-part-2","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2021\/01\/15\/overview-of-global-trends-in-the-protection-of-taxpayers-rights-by-2019-according-to-the-ibfd-observatory-on-the-protection-of-taxpayers-rights-part-2\/","title":{"rendered":"Overview of global trends in the protection of taxpayers&#8217; rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers&#8217; Rights (Part 2)"},"content":{"rendered":"<p>Revista \u00abT\u00e9cnica Tributaria\u00bb, Vol. 131, Nro. 4 | AEDAF, 2020<\/p>\n<p style=\"text-align: justify;\">The article describes the current global trends in the practical protection of taxpayers&#8217; rights, with regard to (i) confidentiality of taxpayers\u2019 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\u2019 Rights, released by the IBFD Observatory on the Protection of Taxpayers&#8217; Rights.<\/p>\n<a href='https:\/\/mega.nz\/file\/iZlHEQKA#LXzj9TidAKeuxBz7VDf4FqfkVU6vKkooIxHqZ8MsPLw' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_586\" class=\"pvc_stats all  \" data-element-id=\"586\" 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. 131, Nro. 4 | AEDAF, 2020 The article describes the current global trends in the practical protection of taxpayers&#8217; rights, with regard to (i) confidentiality of taxpayers\u2019 information held by the tax authorities, (ii) tax procedures, both administrative and judicial, (iii) reviews and appeals; (iv) criminal and administrative sanctions, (v) enforcement [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_586\" class=\"pvc_stats all  \" data-element-id=\"586\" 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":587,"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-586","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":11,"today_views":0},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/586","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=586"}],"version-history":[{"count":2,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"predecessor-version":[{"id":1015,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/586\/revisions\/1015"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/587"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}