Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law
In the following article we analyse the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defend the viability of the aforementioned
- Autores:
-
Alpaca Pérez, Alfredo
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- spa
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/15776
- Acceso en línea:
- http://hdl.handle.net/10784/15776
- Palabra clave:
- Tax evasión
Money laundering
tax regularization
Defraudación tributaria
lavado de activos
regularización tributaria
- Rights
- License
- Copyright (c) 2015 Alfredo Alpaca Pérez
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2015-12-302020-02-20T14:13:33Z2015-12-302020-02-20T14:13:33Z2539-49910120-8179http://hdl.handle.net/10784/1577610.17230/nfp.11.85.1In the following article we analyse the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defend the viability of the aforementionedEn el siguiente artículo se analiza la posibilidad de la existencia de un concurso real de delitos entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho penal peruano. En ese sentido, ante la opinión doctrinal que consiapplication/pdfspaUniversidad EAFITNuevo Foro Penal: Vol 11, No 85 (2015)http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638Copyright (c) 2015 Alfredo Alpaca PérezAcceso abiertohttp://purl.org/coar/access_right/c_abf2instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITNuevo Foro Penal: Vol 11, No 85 (2015)Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal LawAlgunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruanoarticleinfo:eu-repo/semantics/articlepublishedVersioninfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Tax evasiónMoney launderingtax regularizationDefraudación tributarialavado de activosregularización tributariaAlpaca Pérez, AlfredoLeón UniversityNuevo Foro Penal11851151THUMBNAILminaitura-nfp_Mesa de trabajo 1[633].jpgminaitura-nfp_Mesa de trabajo 1[633].jpgimage/jpeg226665https://repository.eafit.edu.co/bitstreams/f5723008-8303-4e79-841f-7037035d2fb9/download065f42f12e35dc9ce868bb81af243febMD51ORIGINAL3638-Texto del artículo-13778-1-10-20160805.pdf3638-Texto del artículo-13778-1-10-20160805.pdfTexto completo PDFapplication/pdf338404https://repository.eafit.edu.co/bitstreams/347a590c-cd1a-456d-8c71-f11c4bcd26c2/downloaddfcb7bae3124b0054e5dd276a9d9ba2eMD52articulo - copia (2).htmlarticulo - copia (2).htmlTexto completo HTMLtext/html380https://repository.eafit.edu.co/bitstreams/254196e5-d162-4779-a63a-f4a7f4935d1e/download6525772ebb630ec16d40801752cfa14bMD5310784/15776oai:repository.eafit.edu.co:10784/157762020-03-14 17:30:49.133open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co |
| dc.title.eng.fl_str_mv |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| dc.title.spa.fl_str_mv |
Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| spellingShingle |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law Tax evasión Money laundering tax regularization Defraudación tributaria lavado de activos regularización tributaria |
| title_short |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| title_full |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| title_fullStr |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| title_full_unstemmed |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| title_sort |
Some thoughts on the relations between the tax crime and money laundering crime in the Peruvian Criminal Law |
| dc.creator.fl_str_mv |
Alpaca Pérez, Alfredo |
| dc.contributor.author.spa.fl_str_mv |
Alpaca Pérez, Alfredo |
| dc.contributor.affiliation.spa.fl_str_mv |
León University |
| dc.subject.keyword.eng.fl_str_mv |
Tax evasión Money laundering tax regularization |
| topic |
Tax evasión Money laundering tax regularization Defraudación tributaria lavado de activos regularización tributaria |
| dc.subject.keyword.spa.fl_str_mv |
Defraudación tributaria lavado de activos regularización tributaria |
| description |
In the following article we analyse the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defend the viability of the aforementioned |
| publishDate |
2015 |
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2015-12-30 |
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2020-02-20T14:13:33Z |
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2020-02-20T14:13:33Z |
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2015-12-30 |
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article info:eu-repo/semantics/article publishedVersion info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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Artículo |
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publishedVersion |
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2539-4991 0120-8179 |
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http://hdl.handle.net/10784/15776 |
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10.17230/nfp.11.85.1 |
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2539-4991 0120-8179 10.17230/nfp.11.85.1 |
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http://hdl.handle.net/10784/15776 |
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spa |
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spa |
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Nuevo Foro Penal: Vol 11, No 85 (2015) |
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http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638 |
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http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638 |
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Copyright (c) 2015 Alfredo Alpaca Pérez |
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Acceso abierto |
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees |
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Universidad EAFIT |
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