Highlights and Trends in Global Taxpayers’ Rights 2020

Journal
Weffe H., C.E.
European Union; International
Bulletin for International Taxation 2021 (Volume 75), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Primarily supported by case law, this article summarizes and analyses three trends in the practical protection of taxpayers’ rights in 2020 arising from IBFD’s Observatory for the Protection of Taxpayers’ Rights, relating to (i) confidentiality, (ii) more intensive audits and criminal and administrative sanctions and (iii) cross-border situations.