DownloadRevista «Técnica Tributaria», Vol. 130, Nro. 3 | AEDAF, 2020
The article describes the current global trends in the practical protection of taxpayers' rights, with regard to (i) confidentiality of taxpayers’ 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’ Rights, released by the IBFD Observatory on the Protection of Taxpayers' Rights.
