Overview of global trends in the protection of taxpayers» rights by 2019, according to the ibfd observatory for the protection of taxpayers» rights (part 2)

Visión general de las tendencias globales en la protección práctica de los derechos de los contribuyentes para 2019, según el Observatorio para la Protección de los Derechos de los Contribuyentes del IBFD (Parte 2)

Authors

  • Carlos E. Weffe

DOI:

https://doi.org/10.48297/rtt.v4i131.592

Keywords:

Taxpayers» rights, confidentiality, tax procedures, cross-border situations, mandatory reporting of cross-border mechanisms, exchange of information, right to due process, right to defense, habeas data, proportionality, non-self-incrimination, non bis in idem, simplification of procedures, voluntary regularization, enforcement

Abstract

The article describes the global trends in the practical protection of taxpayers» rights with respect to (i) confidentiality of taxpayer information held by the Tax Administration (ii) tax proceedings, both administrative and jurisdictional (iii) means of challenge; (iv) criminal and administrative sanctions (v) enforcement of tax credits, and (vi) cross-border situations, as regards safeguards for taxpayers in the exchange of information, based on data from Yearbook 2019 of the Observatory for the Protection of Taxpayers» Rights of the International Bureau of Fiscal Documentation (IBFD).

 

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Author Biography

  • Carlos E. Weffe

    Scientific Coordinator - IBFD Observatory on the

    Protection of Taxpayers» Rights

    Associate Professor of Financial and Tax Law

    Universidad Central de Venezuela

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Published

29/01/2021

Issue

Vol. 4 No. 131 (2020): Revista Técnica Tributaria - Nº 131

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Weffe, C. E. . (2021). Overview of global trends in the protection of taxpayers» rights by 2019, according to the ibfd observatory for the protection of taxpayers» rights (part 2): Visión general de las tendencias globales en la protección práctica de los derechos de los contribuyentes para 2019, según el Observatorio para la Protección de los Derechos de los Contribuyentes del IBFD (Parte 2). Technical Tax Journal, 4(131), 133-151. https://doi.org/10.48297/rtt.v4i131.592