“La incidencia de la acción 12 del plan de acción contra BEPS, relativa a la revelación de los mecanismos de planificación fiscal agresiva, en la obligación del abogado de guardar el secreto profesional”
Date
2017-12-01
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Pontificia Universidad Católica del Perú
Abstract
La investigación presenta un análisis de la revelación de los mecanismos de las
planificaciones fiscales agresivas por parte de los profesionales del Derecho a las
administraciones tributarias, obligación que forma parte de la acción 12 del llamado "Plan de
Acción contra el BEPS". Esta tendría un impacto negativo en el ejercicio del derecho
constitucional a la reserva profesional del abogado debido a sus medidas que pretenden luchar
contra la erosión de la base imponible y el traslado de beneficios. Para dilucidar este aspecto, se
analiza si la información que se brinda a los profesionales del derecho para la elaboración de
planeamientos fiscales, forma parte de la esfera de protección que otorga el derecho obligación
a guardar el secreto profesional que tenemos todos los abogados. Se concluye que en Perú, la
revelación de los mecanismos de las planificaciones fiscales agresivas por parte de los
profesionales del derecho a las administraciones tributarias, no sería posible, puesto que se
contrapondría al derecho constitucional a guardar el secreto profesional que protege a los
abogados.
The investigation presents an analysis of the disclosure of the mechanisms of aggressive tax planning by law professionals to tax administrations, an obligation that is part of Action 12 of the called "Plan of Action against BEPS." This would have a negative impact on the exercise of the constitutional right to the professionalreserve of the lawyer due to its measures that aim to fight the base erotion and profit shifting. In order to elucidate this aspect, it is analyzed if the information that is provided to the professionals of the right for the elaboration offiscal planning, forms part of the sphere of protection that grants the right obligation to keep the professional secretthat we have all the lawyers. It is concluded that in Peru, disclosure of the mechanisms of aggressive tax planningby professionals of the right to tax administrations would not be possible, because it would be opposed to theconstitutional right to keep professional secret that protects lawyers.
The investigation presents an analysis of the disclosure of the mechanisms of aggressive tax planning by law professionals to tax administrations, an obligation that is part of Action 12 of the called "Plan of Action against BEPS." This would have a negative impact on the exercise of the constitutional right to the professionalreserve of the lawyer due to its measures that aim to fight the base erotion and profit shifting. In order to elucidate this aspect, it is analyzed if the information that is provided to the professionals of the right for the elaboration offiscal planning, forms part of the sphere of protection that grants the right obligation to keep the professional secretthat we have all the lawyers. It is concluded that in Peru, disclosure of the mechanisms of aggressive tax planningby professionals of the right to tax administrations would not be possible, because it would be opposed to theconstitutional right to keep professional secret that protects lawyers.
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Keywords
Evasión de impuestos, Política fiscal--Legislacion--Perú, Secreto profesional--Abogados
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