Ensuring The Protection Of Taxpayers Rights
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Ensuring The Protection Of Taxpayers Rights
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 2000
Ensuring The Protection Of Taxpayers Rights written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Tax administration and procedure categories.
Ensuring The Protection Of Taxpayers Rights Responsibilities Of Examination Employees May 2000
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Author :
language : en
Publisher:
Release Date : 2000*
Ensuring The Protection Of Taxpayers Rights Responsibilities Of Examination Employees May 2000 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000* with categories.
Ensuring Taxpayer Rights In The Era Of Automatic Exchange Of Information Eu Data Protection Rules And Cases
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Author : X. Huang
language : en
Publisher:
Release Date : 2018
Ensuring Taxpayer Rights In The Era Of Automatic Exchange Of Information Eu Data Protection Rules And Cases written by X. Huang and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
With the automatic exchange of information on tax matters (AEOI) developing into the new international standard, large quantities of information have been or will be subject to cross-border transfer. As a result, data play a significant role in the mechanism. Although the European Union is equipped with various legal sources in data protection, guarantees provided to taxpayers in AEOI legal instruments need to be further developed in order to be consistent with those provided by data protection rules in the European Union. This article analyses taxpayers' right to data protection by studying the interrelationships between rules in EU Directives regarding administrative administration and those regarding data protection. Moreover, relevant Court of Justice of the European Union (CJEU) case law is discussed in light of the afore-mentioned rules, highlighting the insufficiencies of prevailing AEOI legislation in ensuring proportionality and taxpayer protection in third countries. Finally, the newly adopted General Data Protection Regulation is assessed.
The Practical Protection Of Taxpayers Fundamental Rights
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Author :
language : en
Publisher:
Release Date : 2015
The Practical Protection Of Taxpayers Fundamental Rights written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
2018 General Report On The Protection Of Taxpayers Rights
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Author : Observatory on the Protection of Taxpayers' Rights
language : en
Publisher:
Release Date : 2019
2018 General Report On The Protection Of Taxpayers Rights written by Observatory on the Protection of Taxpayers' Rights and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This 2018 yearbook contains information on developments concerning the effective protection of taxpayers' fundamental rights around the world, as a step towards establishing a block of technically reliable data that can be used to support a constructive dialogue between taxpayers and tax authorities. This publication compiles up-to-date information on the effective protection of taxpayers' rights in 42 countries worldwide up to 31 December 2018.
Protection Of Taxpayer Rights During Tax Audits Impartiality Within The Scope Of The Proportionality Principle
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Author : E. Arık
language : en
Publisher:
Release Date : 2017
Protection Of Taxpayer Rights During Tax Audits Impartiality Within The Scope Of The Proportionality Principle written by E. Arık and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
In this article, the author reviews various methods employed to ensure impartiality in the tax audit selection process in a number of countries for the purpose of assessing whether the Turkish system for selecting taxpayers for audit is impartial in practice.
Taxpayers Rights In South Africa
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Author : Beric J. Croome
language : en
Publisher: Juta and Company Ltd
Release Date : 2010
Taxpayers Rights In South Africa written by Beric J. Croome and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
"This book deals with the interplay between South African constitutional and tax law. It evaluates how South African Revenue Services powers function in relation to taxpayers’ constitutional rights and thoroughly and systematically unpacks the rights to property, equality, privacy, access to information, just administrative action and access to courts. Based on personal experience and award-winning research, this work provides guidance on issues that perplex taxpayers, SARS officials and tax practitioners every day." --Beric Croome
Taxpayers Right Of Defence In The International Context The Case Of Exchange Of Tax Information And A Proposal For The English Wednesbury Doctrine As The New Oecd Beps Standard
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Author : F. Cannas
language : en
Publisher:
Release Date : 2020
Taxpayers Right Of Defence In The International Context The Case Of Exchange Of Tax Information And A Proposal For The English Wednesbury Doctrine As The New Oecd Beps Standard written by F. Cannas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
This contribution considers the case of the exchange of tax information as a demonstration of the lack of adequate taxpayer protection within the BEPS Project and, more generally, under the current legal framework of international taxation. After having determined the primary causes of the weakness of taxpayer protection under the current legal framework and providing examples, this article adopts a comparative perspective and performs an analysis of what is known in the English legal system as the Wednesbury doctrine: specifically, the basis of the judicial reviewability of decisions taken by public authorities. That doctrine is then proposed as the basic conceptualization of a generally applicable concept of judicial review, to be endorsed at an international level with the purpose of providing the taxpayer with effective protection of its rights in situations in which more than one legal system is involved.
Taxpayers Data Protection
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Author : Belisa Ferreira Liotti
language : en
Publisher:
Release Date : 2023
Taxpayers Data Protection written by Belisa Ferreira Liotti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
In this article, the author analyses whether existing international instruments - OECD, regional regulations - EU, and domestic data protection laws - Brazil, effectively safeguard taxpayers' rights to data protection, particularly in automatic exchange of information procedures.Ongoing developments in terms of internalization and digitalization of the economy have resulted in an ever-developing worldwide shift towards a data-driven socioeconomic model whereby personal data has become one of the most valuable assets. The tax environment has not gone unscathed. As relevant sources and users of data, governments are increasingly exploiting technologies in pursuit of greater revenue collection and tax audits for which many measures have been adopted internationally, regionally, and nationally to strengthen tax cooperation and enhance international tax exchange of information (EoI) among jurisdictions. A remarkable outcome is the new standard of automated processing and transfer of bulks of taxpayers' data that, albeit desired by tax administrations, inherently raises concerns over the risks of violation of data protection rights. In this article, the author analyses whether existing international instruments (OECD), regional regulations (EU), and domestic data protection laws (Brazil) effectively safeguard taxpayers' rights to data protection, particularly in (A)EoI procedures. Building upon the findings of this analysis, the author concludes that an adequate and satisfactory level of protection has not yet been implemented globally and proposes a temporary solution for the issue in the absence of specific instruments dealing with taxpayers' data protection in (A)EoI procedures.
Overview Of Global Trends In The Protection Of Taxpayers Rights By 2019 According To The Ibfd Observatory On The Protection Of Taxpayers Rights Part 1
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Author : C.E. Weffe H.
language : en
Publisher:
Release Date : 2020
Overview Of Global Trends In The Protection Of Taxpayers Rights By 2019 According To The Ibfd Observatory On The Protection Of Taxpayers Rights Part 1 written by C.E. Weffe H. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The article describes the current global trends in the practical protection of taxpayers' rights, with regard to (i) confidentiality of taxpayers' information held by the tax authorities (ii) tax procedures, both administrative and judicial (iii) reviews and appeals; (iv) criminal and administrative sanctions (v) enforcement of taxes, and (vi) cross-border situations, regarding the safeguards for taxpayers in the exchange of information, based on data of the 2019 Yearbook on Taxpayers' Rights, released by the IBFD Observatory on the Protection of Taxpayers' Rights.
