El seguro de riesgos fiscales, una nueva herramienta para remediar la incertidumbre.

The purpose of this paper is to present a series of general but detailed considerations from a transactional perspective about a novel risk management tool in the field of tax compliance called "tax risk insurance". In the following pages, the nature and regulation of this figure, its functionality and the most outstanding characteristics of its execution process will be addressed. [ABSTRACT FROM AUTHOR]