{"id":610,"date":"2022-12-06T16:00:54","date_gmt":"2022-12-06T16:00:54","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=610"},"modified":"2025-06-22T14:09:28","modified_gmt":"2025-06-22T14:09:28","slug":"el-derecho-a-la-no-autoinculpacion-en-materia-tributaria-un-comentario","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2022\/12\/06\/el-derecho-a-la-no-autoinculpacion-en-materia-tributaria-un-comentario\/","title":{"rendered":"El derecho a la no autoinculpaci\u00f3n en materia tributaria. Un comentario"},"content":{"rendered":"

Bolet\u00edn de la Academia de Ciencias Pol\u00edticas y Sociales No. 169 | ACIENPOL, 2022<\/p>\n

El art\u00edculo resume y da una visi\u00f3n cr\u00edtica de las tendencias mundiales respecto del derecho a la no autoinculpaci\u00f3n en materia tributaria. Para ello, el texto se apoya en la informaci\u00f3n f\u00e1ctica aportada por el Observatorio para la Protecci\u00f3n de los Derechos de los Contribuyentes del International Bureau of Fiscal Documentation<\/em> (IBFD) desde 2015 hasta la fecha, y se\u00f1ala a la regularizaci\u00f3n voluntaria y al reporte obligatorio de esquemas fiscales como dos amenazas, actuales y veladas, a la efectiva vigencia de este derecho fundamental en materia fiscal.<\/p>\nDownload<\/a>\n

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Bolet\u00edn de la Academia de Ciencias Pol\u00edticas y Sociales No. 169 | ACIENPOL, 2022 El art\u00edculo resume y da una visi\u00f3n cr\u00edtica de las tendencias mundiales respecto del derecho a la no autoinculpaci\u00f3n en materia tributaria. Para ello, el texto se apoya en la informaci\u00f3n f\u00e1ctica aportada por el Observatorio para la Protecci\u00f3n de los […]<\/p>\n

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