Approach to Corporate Groups’ Regulation in Tax, Criminal and Environmental Law (Aproximación a la Regulación de los Grupos Empresariales en los Ámbitos Fiscal, Penal y Ambiental)

Abstract

Corporate Groups, which are the main players in contemporary economic development, are currently involved in areas of the law that do not necessarily come under the umbrella of Commercial Law. As a result of this, the article attempts to point towards the way Corporate Groups, being the modern economic and political subject, act within the market, not only from the point of view of Commercial Law but also with special consideration to Environmental Law, Tax Law and Criminal Law.

Keywords: Corporate groups, tax law, labor law, criminal law

JEL Classification: K22, K32, K34, K31