Explorando por Autor "Alvarado Prentice, Alejandra"

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    Los gastos de personal desde la perspectiva del Derecho Laboral Tributario
    (Pontificia Universidad Católica del Perú, 2014) Ugaz Olivares, Mauro; Alvarado Prentice, Alejandra
    Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its  influence, Labor Law not  beingany  exceptions.  In  fact,  some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications.