Open AccessASESOR Y NO DEFENSOR: LA FUNCIÓN DEL ABOGADO QUE ASESORA EN PLANEAMIENTO TRIBUTARIO
Author(s) -
Carlos Alexis Luján Espinoza
Publication year - 2018
Publication title -
yachaq
Language(s) - Spanish
Resource type - Journals
eISSN - 2707-1197
pISSN - 1817-597X
DOI - 10.51343/yq.vi9.720
Subject(s) - context (archaeology) , political science , liability , humanities , principal (computer security) , law , philosophy , geography , archaeology , computer science , operating system
El autor sostiene que, en general, los abogados asumen una función social y, por ello, tienen deberes frente a la sociedad y no solo frente a sus clientes. Además, el autor caracteriza los distintos tipos de funciones que asumen los abogados tributaristas e identifica la función de asesor como la principal en el marco del planeamiento tributario. Bajo ese entendido, el autor explica en qué se diferencia la función de asesor de la de defensor y por qué dicha distinción es relevante para efectos del cumplimiento de las normas de responsabilidad profesional del abogado.
ABSTRACT
The author argues that, in general, lawyers have a social function and, as a consequence, have duties to society and not only to their clients. In addition, the author characterizes the different types of roles assumed by tax lawyers and identifies the role of advisor as the principal in the context of tax planning. Under such understanding, the author explains that the counselor role differs from lawyer role and why such difference is relevant regarding the compliance of lawyer's professional liability standards.