THĒMIS-Revista de Derecho. Núm. 76 (2019)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/183910

Tabla de Contenido
  • Presentación Consejo Ejecutivo; 3

    • Tributación internacional
  • El consenso a la imposición en la fiscalidad global Farri, Francesco; 13-27
  • La imposición al consumo en la era de los servicios digitales Sotomayor Hernández, Pablo; Valverde Casas, Nicolás; 29-40
  • Proyecciones de la buena fe en el Derecho Tributario: una mirada desde la jurisprudencia uruguaya Bergstein, Jonás; 41-56

    • Tributación nacional
  • Fiscalidad de las entidades religiosas en el Perú Gildemeister Ruiz Huidobro, Alfredo; 57-75
  • No taxation without investment protection: la potestad tributaria en el arbitraje de inversiones Doig Gonzales-Otoya, Bruno; Masnjak Marín, Daniel; 77-97
  • El financiamiento de la fiscalización ambiental: ¿Tarea de todos o solo de algunos? López Montreuil, Uber; Ferreyros Quiñones, Pablo; 99-128
  • La prescripción de la acción de la administración tributaria para exigir el cobro de la deuda tributaria: ¿es inconstitucional el Decreto Legislativo 1421? Durán Rojo, Luis; Arbieto Alfaro, Hugo Martín; 129-144
  • El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes Loayza Jordán, Fernando; Casma Rocha, Julio César; 145-160

    • Impuesto a la renta
  • Reflexiones sobre el Convenio Multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente García Santos, Frank Fermín; Riveros Vélez, Jeff Anders; 161-179
  • Preferencia prevista en la Ley del Impuesto a la Renta del uso de comparables domésticos sobre los extranjeros para el análisis de precios de transferencia: ¿conjunto vacío? Villagra Cayamana, Renée; 181-189
  • Los derechos antidumping y el doble castigo para el importador Kihara Nomura, Adriana; 191-200
  • ¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización? Dunin-Borkowski Goluchowska, Katarzyna Maria; Delgado Tarazona, Claudia Alejandra; 201-212
  • Deducción de intereses y reglas de subcapitalización en la Ley del Impuesto a la Renta peruana y la acción 4 del plan BEPS Botto Denegri, Francisco; Espinal Cragg, Sheila; 213-224
  • Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización Valle Uribe, Luis Liov; 225-233
  • 5% o 30%: ¡He ahí el dilema! Tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima Núñez Ciallella, Fernando; Robles Ramírez, Vicente; 235-247
  • Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos Tori Vargas, Fernando; Sarmiento Lazo, Edwin; 249-259
  • Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados León Puccio, Pablo Antonio; Llontop Hugo, Fabio; 261-269

    • Impuesto general a las ventas
  • Comentarios para modernizar el régimen del Impuesto General a las Ventas en el Perú en el marco de la economía digital: la experiencia de la Comunidad Europea y el inmaduro régimen peruano Zegarra Camarena, Rocío; 271-290
  • La asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del Impuesto General a las Ventas Escalante Alpaca, Gonzalo Alonso; 291-300

    • Misceláneas
  • La mora del deudor en obligaciones de no hacer: ¿es posible y conveniente su reconocimiento en el Código Civil peruano? Vásquez Sotomayor, Aarón; Herrada Bazán, Víctor; 303-321

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    Mostrando 1 - 10 de 21
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      La mora del deudor en obligaciones de no hacer: ¿es posible y conveniente su reconocimiento en el Código Civil peruano?
      (Pontificia Universidad Católica del Perú, 2019-08-31) Vásquez Sotomayor, Aarón; Herrada Bazán, Víctor
      This paper analyzes the current debtor default regime contained in the Peruvian Civil Code, in order to determine whether, despite the many voices against it, its applicable and appropriate for negative obligations. Based on a brief review of the debtor default regime and the nature of negative obligations, the authors scrutinize from a phenomenological and functional approach the opposing opinions to make these institutions compatible. Furthermore, based on an examination of the current status of the Peruvian Civil Code the authors argue that the application of the debtor default regime to negative obligations is not only possible but appropriate through an analog application of the current regime. Finally, they examine the regime proposed by the 2020 Draft Reform of the Peruvian Civil Code on the subject.
    • No hay miniatura disponible
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      Comentarios para modernizar el régimen del Impuesto General a las Ventas en el Perú en el marco de la economía digital: la experiencia de la Comunidad Europea y el inmaduro régimen peruano
      (Pontificia Universidad Católica del Perú, 2019-08-31) Zegarra Camarena, Rocío
      This article approaches the treatment of Value-Added Tax applicable to digital transactions in the European Union and Peru. In this regard, it is noted that, although Peru was one of the first jurisdictions in Latin America to face the challenges of digitalization of the economy in the field of Income Tax, over time these efforts have become outdated. For this reason, after reviewing the main aspects and scope of the Peruvian Value-Added Tax and General Sales Tax regime, the author proposes some ideas to update them, based on the reflection of the European experience and its regulation on digital transactions.
    • No hay miniatura disponible
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      Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos
      (Pontificia Universidad Católica del Perú, 2019-08-31) Tori Vargas, Fernando; Sarmiento Lazo, Edwin
      In the financial system, every company needs sufficient liquid assets to be able to comply with its commercial, legal or financial obligations, as well as to invest in new projects. In these cases, company management must decide whether such obligations should be paid with own funds or through third party funding. When the cash is obtained from the latter through loans, from a tax perspective, we must ask ourselves whether this operation is associated to the operating activity. In this article, the authors aim to analyze this question and propose a vision of the relationship between companies’ expenses and (either direct or indirect) income-generation. To achieve this purpose, Peruvian and foreign case law and legislation are reviewed and critically evaluated.
    • No hay miniatura disponible
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      La asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del Impuesto General a las Ventas
      (Pontificia Universidad Católica del Perú, 2019-08-31) Escalante Alpaca, Gonzalo Alonso
      The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration of the non-taxation situation provided in subsection n) of article 2 of the Peruvian General Sales Tax Law regarding the allocation of services by the parties within a consortium contract without independent accounting in which one party performs as the operator of the contract.
    • No hay miniatura disponible
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      Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
      (Pontificia Universidad Católica del Perú, 2019-08-31) León Puccio, Pablo Antonio; Llontop Hugo, Fabio
      In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax Administration has been adjusting the computable cost of shares owned by non-domiciled parties when Peruvian companies have made capital reductions to absorb losses by issuing such shares. In this article, the authors aim to determine whether capital reductions to absorb losses should imply a crease in the computable cost of shares of Peruvian companies that are disposed of by non-domiciled parties.
    • No hay miniatura disponible
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      5% o 30%: ¡He ahí el dilema! Tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima
      (Pontificia Universidad Católica del Perú, 2019-08-31) Núñez Ciallella, Fernando; Robles Ramírez, Vicente
      This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of this reduced rate is subject to the fulfillment of two specific requirements that do not merit greater doubt as to their compliance. However, a recent Tax Court ruling would seem to introduce a series of additional requirements that would affect the application of the 5% rate and that would put non-domiciled investors in a situation of uncertainty.
    • No hay miniatura disponible
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      Deducción de intereses y reglas de subcapitalización en la Ley del Impuesto a la Renta peruana y la acción 4 del plan BEPS
      (Pontificia Universidad Católica del Perú, 2019-08-31) Botto Denegri, Francisco; Espinal Cragg, Sheila
      Legislative Decree 1424 and Supreme Decree 338-2018-EF were aimed at modifying the Income Tax Law in matter of interest deductibility. The aforementioned Decrees have modified the thin capitalization rules by which companies established in Peru were regulated. Thereby, these adjustments seem to move the goalposts where foreign investment is concerned. In this article, the authors review the evolution of the thin capitalization framework in recent decades. Based on this concept, they analyze the rules in force until 2018 as well as those enacted between 2019 and 2020. Through this approach, they criticize the implementation of the BEPS Action 4 rules that will be applicable from 2021 since their effects will have economic repercussions both internally and externally.
    • No hay miniatura disponible
      ÍtemTexto completo enlazado
      Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
      (Pontificia Universidad Católica del Perú, 2019-08-31) Valle Uribe, Luis Liov
      Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.
    • No hay miniatura disponible
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      Preferencia prevista en la Ley del Impuesto a la Renta del uso de comparables domésticos sobre los extranjeros para el análisis de precios de transferencia: ¿conjunto vacío?
      (Pontificia Universidad Católica del Perú, 2019-08-31) Villagra Cayamana, Renée
      Based on the recent works of organizations involved in international taxation, this paper addresses the prevalence the Peruvian Income Tax Law grants to local comparables. For such purpose, the author proposes some potential solutions to face the absence of local comparables in our jurisdiction, and how through them efficient market differences adjustments can be made.
    • No hay miniatura disponible
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      Los derechos antidumping y el doble castigo para el importador
      (Pontificia Universidad Católica del Perú, 2019-08-31) Kihara Nomura, Adriana
      The Tax Court has repeatedly confirmed that antidumping duties are not part of the cost of acquiring imported artifacts. However, Supreme Decree 006-2003-PCM indicates that these rights have the status of a fine towards the importer. The disparity of the topic is clear. In this article, the author questions the Supreme Decree and focuses on assessing if the antidumping duties are a punishable conduct. In order to do this, the author explains the concept of dumping and takes as reference both legislation and legal doctrine on the subject. It is argued that, if there is no punishable conduct, antidumping duties cannot be classified as fines or penalties. In addition, it is proposed that these, being compensatory duties paid on importation, must belong to the cost of acquiring the product in order not to establish a double tax penalty.