Mostrando artículos por etiqueta: Taxation and Taxpayer's Right

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Boletín de la Academia de Ciencias Políticas y Sociales No. 169 | ACIENPOL, 2022

El artículo resume y da una visión crítica de las tendencias mundiales respecto del derecho a la no autoinculpación en materia tributaria. Para ello, el texto se apoya en la información fáctica aportada por el Observatorio para la Protección de los Derechos de los Contribuyentes del International Bureau of Fiscal Documentation (IBFD) desde 2015 hasta la fecha, y señala a la regularización 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.

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Revista Debates de Derecho Tributario y Financiero, Año II No. 4 | Centro de Estudios de Derecho Financiero y Tributario UBA, 2022

Apoyado en su mayor parte en jurisprudencia, el artículo resume y analiza tres de las tendencias en la protección práctica de los derechos de los contribuyentes en 2020 que se desprenden de los trabajos del Observatorio para la Protección de los Derechos de los Contribuyentes del IBFD, relativas a (i) confidencialidad, (ii) auditorías intensivas y sanciones penales y administrativas, y (iii) situaciones transfronterizas.

* Originalmente publicado en inglés como “Highlights and Trends in Global Taxpayers’ Rights 2020” en Bulletin for International Taxation, Vol. 75 No. 7, IBFD, Ámsterdam, 2021. Traducido y reproducido con permiso.

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Observatory on the Protection of Taxpayers' Rights | IBFD, 2022

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 47 countries worldwide as of 31 December 2021, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights areas identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights.

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Observatory on the Protection of Taxpayers' Rights | IBFD, 2021

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries worldwide as of 31 December 2020, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights areas identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights.

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Observatory on the Protection of Taxpayers' Rights | IBFD, 2020

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 44 countries worldwide as of 31 December 2019, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights areas identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker, at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights.

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Bulletin 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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Observatory on the Protection of Taxpayers' Rights | IBFD, 2019

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries until 31 December 2018. These were with regard to, on one hand, the effective implementation into domestic law of legal procedures, safeguards and guarantees associated with taxpayers’ rights, and on the other hand, an annual comparison by jurisdiction of the level of compliance of the minimum standards and best practices identified by Baker and Pistone in Basel, 2015, in the following areas:

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Observatory on the Protection of Taxpayers' Rights | IBFD, 2018

This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 25 countries as of 31 December 2017, compared to the status of compliance of a set of minimum standards and best practices recorded for those countries on 12 fundamental taxpayer rights identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on The Practical Protection of Taxpayers’ Rights in the following situations: