Explorando por Autor "Grández Villarreal, Renzo"

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Aporte por regulación, canon por espectro Radioeléctrico y tasa por explotación comercial: Aspectos tributarios de las telecomunicaciones
(Pontificia Universidad Católica del Perú, 2016-04-21) Soto Carrillo, Gerardo; Grández Villarreal, Renzo
The Peruvian government has stablished mandatory payments that telecom companies have to make: the regulatory contribution, the tariff for radio spectrum and the fee for commercial exploitation.In this article, the authors examine what tax nature and what validity basis those impositions have.
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El fondo complementario de jubilación minera, metalúrgica y siderúrgica, y su inexigibilidad frente a los convenios de estabilidad jurídica
(Pontificia Universidad Católica del Perú, 2013) Salazar Benza, Juan Manuel; Grández Villarreal, Renzo
In order to attract necessary investment for the development of our country, the Peruvian State signed agreements of legal stability with various mining companies, for the purpose of not altering the legal regime of the income tax for a certain period. However, is there an exception? Which are the scopes of these agreements? Guided by the principles and basic concepts of Tax Law, the authors will study the nature of the Fondo Complementario de Jubilación Minera, Metalúrgica y Siderúrgica, determining if it leads to an infringement of legal stability agreements signed by the Peruvian State.