The Resource Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project

Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project

Label
Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
Title
Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
Creator
Subject
Language
eng
Summary
This 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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 2 ; p. 98-108
http://library.link/vocab/creatorName
Weffe H., C.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • taxpayer rights
  • criminal tax law
  • penalties
  • globalization
  • international tax law
  • procedural tax law
  • exchange of information
Label
Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
Instantiates
Publication
Label
Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...