Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform
This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance...
| Main Authors: | , |
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| Format: | Others |
| Language: | Español |
| Published: |
Derecho & Sociedad
2015
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| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12567/13125 http://repositorio.pucp.edu.pe/index/handle/123456789/117810 |