Mostrando artículos por etiqueta: International Taxation
Taxpayers' Rights in the Expanding Universe of Criminal and Administrative Sanctions: A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project
DownloadBulletin for International Taxation Vol. 74, No. 2 | IBFD, 2020
The article discusses the current trend towards the expansion of states' punitive powers, identifies and traces the phenomenon in tax law, and discusses the effect that this particular approach to criminal and administrative sanctions has in the definition and the scope of taxpayers' rights regarding punitive matters.
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- Año 2020
- Editorial Bulletin for International Taxation Vol. 74, No. 2 | IBFD
The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations
World Tax Journal, Vol. 9 No. 3 | IBFD, 2017
This article defines the right to be informed of any investigations in tax matters as a human right, part of the bundle of the citizen’s “constitutional rights positions” (R. Alexy) for their defense against any attempt of limitation of their rights by the State, and thus determines the ways through which the State exercises its powers. In this regard, this article approaches the right to be informed in tax assessment procedures on the basis of the study of the configuration parameters of said right in Criminal Law, and applies the resulting common standards in the context of the exchange of information between tax administrations in cross-border situations.
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- Año 2017
- Editorial World Tax Journal