{"id":598,"date":"2022-10-08T15:31:29","date_gmt":"2022-10-08T15:31:29","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=598"},"modified":"2025-06-22T14:09:59","modified_gmt":"2025-06-22T14:09:59","slug":"aspectos-destacados-y-tendencias-mundiales-en-los-derechos-de-los-contribuyentes-en-2020","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2022\/10\/08\/aspectos-destacados-y-tendencias-mundiales-en-los-derechos-de-los-contribuyentes-en-2020\/","title":{"rendered":"Aspectos Destacados y Tendencias Mundiales en los Derechos de los Contribuyentes en 2020"},"content":{"rendered":"<p>Revista Debates de Derecho Tributario y Financiero, A\u00f1o II No. 4 | Centro de Estudios de Derecho Financiero y Tributario UBA, 2022<\/p>\n<p>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<p>* Originalmente publicado en ingl\u00e9s como \u201cHighlights and Trends in Global Taxpayers\u2019 Rights 2020\u201d en Bulletin for International Taxation, Vol. 75 No. 7, IBFD, \u00c1msterdam, 2021. Traducido y reproducido con permiso.<\/p>\n<a href='https:\/\/mega.nz\/file\/PB9VEZoS#IZa6HxF7SjdzO7cYqAUSqtgkd8CbSXC_xymbZVVq6Ts' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_598\" class=\"pvc_stats all  \" data-element-id=\"598\" 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 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