Interview with Lourdes Chau Quispe: Reflections and perspectives on tax reforms in tax proceedings and judicial processes
In this interview, Dr. Chau shares some ideas about the tax reforms of the past two years and their implementation. In this way, the interview addresses the news that brought the introduction of partial audits, individual consultations and the procedures related to these. Then, it focuses on the rol...
| Autor Principal: | Rodríguez Alzza, Efraín |
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| Formato: | Artículo |
| Idioma: | Español |
| Publicado: |
IUS ET VERITAS
2014
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/13635/14258 |
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| Sumario: |
In this interview, Dr. Chau shares some ideas about the tax reforms of the past two years and their implementation. In this way, the interview addresses the news that brought the introduction of partial audits, individual consultations and the procedures related to these. Then, it focuses on the role of the Tax Court in the implementation and consolidation of these new tax law institutions. |
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