Abstract

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.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.