The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations

• Autores: Carlos E. Weffe H.
• Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 9, Nº. 3, 2017, págs. 431-472
• Idioma: inglés
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• Resumen

  • This paper intends to identify the similarities and differences between the standards of protection of the taxpayer and the defendant in criminal proceedings, determining whether there is any common ground for building and/or interpreting those standards in order to improve people�s protection.