{"id":589,"date":"2021-08-14T15:22:57","date_gmt":"2021-08-14T15:22:57","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=589"},"modified":"2026-03-30T19:51:31","modified_gmt":"2026-03-30T19:51:31","slug":"highlights-and-trends-in-global-taxpayers-rights-2020","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2021\/08\/14\/highlights-and-trends-in-global-taxpayers-rights-2020\/","title":{"rendered":"Highlights and Trends in Global Taxpayers&#8217; Rights 2020"},"content":{"rendered":"<p>Bulletin for International Taxation, Vol. 75 No. 7 | IBFD, 2021<\/p>\n<p style=\"text-align: justify;\">Apoyado en su mayor parte en jurisprudencia, el art\u00edculo resume y analiza tres de las tendencias en la protecci\u00f3n pr\u00e1ctica de los derechos de los contribuyentes en 2020 que se desprenden de los trabajos del Observatorio para la Protecci\u00f3n de los Derechos de los Contribuyentes del IBFD, relativas a (i) confidencialidad, (ii) auditor\u00edas intensivas y sanciones penales y administrativas, y (iii) situaciones transfronterizas.<\/p>\n<a href='https:\/\/mega.nz\/file\/LUN3RBID#2bfUG93H5S3AIrZX3_p8O-tf0n0m4T40KYnjIE5FoLM' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 690px; top: 158.188px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_589\" class=\"pvc_stats all  \" data-element-id=\"589\" 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>Bulletin for International Taxation, Vol. 75 No. 7 | IBFD, 2021 Apoyado en su mayor parte en jurisprudencia, el art\u00edculo resume y analiza tres de las tendencias en la protecci\u00f3n pr\u00e1ctica de los derechos de los contribuyentes en 2020 que se desprenden de los trabajos del Observatorio para la Protecci\u00f3n de los Derechos de los [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_589\" class=\"pvc_stats all  \" data-element-id=\"589\" 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":590,"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":[436,392,458,464,94,180,127,402,462,32,450,460,452,394,115,466,428],"class_list":["post-589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos","tag-business-taxation","tag-confidencialidad","tag-confidentiality","tag-criminal-and-administrative-sanctions-es","tag-derecho-tributario","tag-derechos-del-contribuyente","tag-determinacion-tributaria","tag-esquemas-reportables","tag-fiscalizaciones-intensivas","tag-impuestos-y-derecho-tributario","tag-international-tax-law-es","tag-more-intensive-audits","tag-reporte-obligatorio","tag-sanciones-penales-y-administrativas","tag-taxation","tag-taxpayer-rights-es","tag-tributacion-internacional"],"a3_pvc":{"activated":true,"total_views":1201,"today_views":0},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/589","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=589"}],"version-history":[{"count":3,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/589\/revisions"}],"predecessor-version":[{"id":1018,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/589\/revisions\/1018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/590"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}