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El ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el Perú
(Pontificia Universidad Católica del Perú, 2016) Tartarini Tamburini, Tulio
This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also elaborates some terminological precisions concerning adjustments on transfer pricing, defining the primary adjustments, the compensating ones, the correlative ones and, in more depth, the secondary ones. Likewise, the author explains the way secondary adjustments of transfer prices are regulated by the Peruvian Income Tax Law.
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Algunos comentarios a las consecuencias tributarias derivadas del secondment transfronterizo de personal
(Pontificia Universidad Católica del Perú, 2016) López Saldaña, Cesar
The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal servicedependent on light model Convention for the Avoidance of Double Taxation of the Organization for Economic Cooperation and Development (“OECD CDI”) and the possible establishment of a permanent establishment by assigning employees to the State of destination.
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Aproximación institucional del DIH y el DIDH: tendencias actuales en la jurisprudencia de la Corte Interamericana de Derechos Humanos
(Pontificia Universidad Católica del Perú, 2016) Salmón Gárate, Elizabeth
Recently, the interaction between International Human Rights Law (IHRL) and International Humanitarian Law (IHL) has been significantly developed by the jurisprudence of the Inter- American Court of Human Rights (IACtHR). This article analyzes this recent trend from the cases of the Santo Domingo Massacreand Afro communities displaced from the Cacarica River Basin (Operation Genesis) of this tribunal to assert its competence not only to use IHL to interpret the Inter-American human rights instruments but, at the same time, to approach a direct use of humanitarian standards, which creates a gray area between the interpretation and application of such area of Law. In doing so, the Court resorts to the lex specialis if the IHL norm is the most specialized for the case, and uses IHL to a limited extent, only to expand the content of human rights, but not to judge on possible violations of IHL, which results in a methodology of pick and choose of IHL provisions.
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Las atribuciones del Congreso y del Presidente de la República para celebrar tratados en el Perú: reflexiones a partir de la suscripción del Tratado de Extradición entre Perú y Francia
(Pontificia Universidad Católica del Perú, 2016) Méndez Chang, Elvira
This article reflects on the treaty-making power of the Congress and the President of the Republic in light of the Peruvian domestic law and International Law (particularly within the framework of the Vienna Convention of 1969 on the Law of Treaties) taking into account the discussions that arose betweenthe legislative and the executive powers regarding the ratification of the Extradition Treaty between Peru and France of 2016. The domestic law applicable to the conclusion of a treaty in Peru establishes that the President of the Republic is the only one who has the power to express the consent of the State to be bound by a treaty through ratification, which has internationallegal effects. The Congress has the power to approve treaties whose provisions are related to topics listed in Article 56 of 1993 Peruvian Constitution. The Congress’ legislative approval implies a parliamentary control regarding the acts of the President. However, Congress cannot compel the President to ratify a treaty (as it was discussed regarding the Extradition Treaty between Peru andFrance) neither issue the ratification.
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Breve repaso a la evolución histórica del Derecho del Trabajo
(Pontificia Universidad Católica del Perú, 2016) Quiñones Infante, Sergio
In this article, the author presents the theme of the historical evolution of Labour Law, analyzing the most important milestones in which it develops. Firstly, he addresses the regulation of work in the preindustrial era; then, the emergence of Labour Law as a result of historical and social factors; and finally, its evolution throughout the twentieth and twenty-first century, concluding that this development has come to be circular.
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Breves notas en temas de igualdad
(Pontificia Universidad Católica del Perú, 2016) Proto Pisani, Andrea
It is necessary put aside the idea that infinite economic development is the solution to terminate inequalities that exist in the world. Should consider a new model of society, which look for specify in the reality the value of justice, the hand of principles of equality and fraternity, where man is in a world of cooperation with others.
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Breves notas sobre Europa y el desarrollo
(Pontificia Universidad Católica del Perú, 2016) Proto Pisani, Andrea
The long-lasting European crisis induces the opponents of financial rigor to invoke growth policies. But an endless economic growth is definitely impossible. It is necessary to invest on the rediscovery of an authentic social humanism.
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Breves y ulteriores precisiones respecto de los actos lícitos dañosos en el ordenamiento jurídico peruano: análisis de algunos supuestos concretos
(Pontificia Universidad Católica del Perú, 2016) Campos García, Héctor Augusto
This article addresses the issue referred to harmful lawful acts which also generate liability, thus ruling out the unlawfulness as an essential element for the generation of liability. In this regard, the author makes a conceptual analysis of the unlawfulness or illegality, and he examines three cases of liability, such as environmental damage, the interim resolution and withdraw the work of trade; demonstrating, effectively, the dispensable nature of the unlawfulness and the existence of scenarios of liability arising from harmful lawful acts.
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La Constitucionalización del Proceso
(Pontificia Universidad Católica del Perú, 2016) Lorca Navarrete, Antonio María
This article addresses the relationship between the Process and the Constitution. For this purpose, it is explained what is the object of study of the Procedural Law, and which is the litigation model adopted in article 139 of the Peruvian Constitution, why this model is about a system with its own autonomy and substantivity and not about a subsystem, and how Civil Law and Common Law converging in this model. Furthermore, the author establishes, based on the Constitution, the reason why the existing procedural guarantees in our legal system do not imply a “right to a right decision”, but only the right to a fair process, and explains the difference between “fair process” and “justice” or “judicial truth”.
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Criterios jurisprudenciales de la Corte Suprema sobre el despido nulo
(Pontificia Universidad Católica del Perú, 2016) Toyama Miyagusuku, Jorge; Neyra Salazar, Carole Ivonne
In this article, the authors explain some notions about job security and some general aspects of the nullity of the dismissal (proof of the dismissal null and its causes). Also, they explain the judicial criteria on the nullity of dismissal that have been issued through cassation rulings by the Supreme Court. Among these criteria are union membership or participation in union activities, filing a complaint or participation in processes against the employer, discrimination, and pregnancy.
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El Derecho y la Libertad como proyecto
(Pontificia Universidad Católica del Perú, 2016) Fernández Sessarego, Carlos
This article reflects on the figure of “life project”, focusing on its philosophical foundations, and its relation to freedom and the person as a “freedom being”. To do this, the author explains the different definitions elaborated regarding thehuman being as a subject of Law, and the notions of “freedom as a project” that have been outlined by philosophers like Jean Paul Sartre, Xavier Zubiri, Julián Marías, Karl Jaspers, among others.Also, the history of the concept of “freedom as a life project” is developed, as well as the requirements for a project of life, the means for choosing the project life, the time when a life project is chosen, the difference between an authentic life project and an inauthentic one, and the notions of a life project “substitute” and an “alternative” one. Finally, the difference between will and freedom, life project and free development of personality, and some preliminary concepts for the current protection and diffusion of the “damage to a life project” are established.
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El desempeño del sistema de justicia civil italiano: una evaluación empírica
(Pontificia Universidad Católica del Perú, 2016) Caponi, Remo
The unreasonable length of Italian civil proceedings goes on filling pages of newspapers and magazines. According to some authoritative views, the inefficiency of the civil justice system helps explain why the Italian model legislation on civil proceedings, as well as its academic research, are not as influential on the European scene as they were in the past. It is interesting to note that an opposed thesis has pointed out that the Italian procedurallaw and recent researches in civil proceedings lack a clear, up-to-date, principle-oriented and comprehensive approach towards problems and challenges that contemporary civil justice systems face today. Such an outdated and overly complicated approach might contribute to the inefficiency of the Italian civiljustice system. The Italian Law Journal, which aims to both spread knowledge (and criticism) of the Italian legal system and foster international debate among lawyers of different traditions, may be an appropriate venue for deepening our understanding of the current performance of the Italian civil justice system. Itmay, in particular, assist in ascertaining the major causes of the inefficiencies, with a view to assessing (in a subsequent article) if the prevailing way of thinking of legal scholars may, in the end, exacerbate the relevant problems.
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Doble imposición del IGV en importación y utilización de servicios: ¿problema de interpretación o de regulación?
(Pontificia Universidad Católica del Perú, 2016) Assereto Bossio, Juan José
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory.
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El embargo castigado: consideraciones (ya) inactuales sobre un viejo problema tratado de superar con el VII Pleno Casatorio Civil (Sentencia de Casación No. 3671-2014-Lima)
(Pontificia Universidad Católica del Perú, 2016) Ariano Deho, Eugenia
This article provides a different approach to the debated issue of the criterion of solution of what has come to be called “property not registered vs. embargo registered”. In it, it argues that all the solutions that has been raised (even the adopted as “binding precedent” in the judgment of the Seventh Civil CassationPlenary) are based on an optical error, because they look at the embargo act of a static way, as if it were an act that creates a final situation, forgetting that the embargo is a procedural act that is not an end in itself, but is inserted into the dynamic of the execution process, a process in which the final situation occurs (the awarding of the asset under seizure to the successful bidder or creditor, that is, the acquisition of a real right). Observed, however, theembargo on the dynamic of the executive procedure, as an act that prepares the forced alienation of the asset, is postulated, as a criterion of solution to the problem, that of priority registration (that is, the contained in the first paragraph of the article 2022 of the Civil Code, but with the tempering of the appreciation of good faith), once the annotation of the embargo “reserve priority” to the act of forced alienation of the asset.
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Una excusa para pensar en la Teoría General del Derecho del Trabajo: la necesidad de Requerimiento de Pago de las Utilidades
(Pontificia Universidad Católica del Perú, 2016) Neves Mujica, Javier
This article addresses the antinomy concerning to profit sharing to the workers. Through an analysis of the classic criteria of antinomy solutions and particulars of the Labour Law, the author recognize the prevalence of the classic criteria.
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Innovaciones contractuales: el Memorando de Entendimiento
(Pontificia Universidad Católica del Perú, 2016) López Fung, Jorge
This article addresses the most relevant aspects of Memorandum of Understanding, one of the most important contractual figures of our times. Through the article, the author explains this figure according to doctrinaire and jurisprudential pronouncements and determines its legal nature and the treatment the Peruvian legal system should grant to it.
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Liberalismo perfeccionista y Liberalismo político (Parte I)
(Pontificia Universidad Católica del Perú, 2016) Nussbaum, Martha C.
In the first part of this article, the author discusses two types ofliberalism from the thoughts of prominent philosophers. On the one hand, sheanalyzes the ideas of Isaiah Berlin and Joseph Raz as examples of perfectionistliberalism and, on the other, those of John Rawls and Charles Larmore asexamples of political liberalism. It also identifies differences between Berlin’spluralism and Raz’s and between Rawls’ liberalism and Larmore’s.
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Litisconsorcio e Intervención de Terceros en el Proceso Civil: Buscando una Nueva Aproximación
(Pontificia Universidad Católica del Perú, 2016) Prado Bringas, Rafael; Zegarra Valencia, Orestes Francisco
This article addresses the treatment of the joinder and the intervention of third parties in the Civil Procedure Code. The authors examines the procedural institutions for try provide the right interpretation of the procedure rules concerning to the material and get a true effective jurisdictional protection.
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Una mirada constitucional al régimen cautelar previsto en el artículo 159 del Código Tributario
(Pontificia Universidad Católica del Perú, 2016) Bardales Castro, Percy
En el presente artículo, el autor propone una interpretación del artículo 159 del Código Tributario conforme al contenido del derecho constitucional a la tutela jurisdiccional efectiva, haciendo énfasis en uno de los derechos que lo conforman: el derecho a la tutela cautelar. Asimismo, establece una definición de medida cautelar y explica sus características, su fundamento constitucional y los presupuestos que se deben cumplir para que sea concedida y ejecutada.
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El Negocio Jurídico como categoría historiográfica
(Pontificia Universidad Católica del Perú, 2016) Irti, Natalino
This article addresses the issue of the pre-legal nature of the Juridical and its stratification in the social and legal level. Also, it contrasts the theory of the will and the theory of the declaration, and refers to the controversy between Emilio Betti and Giuseppe Stolfi about the dispute over the language. The idea of monism is developed in the theory of the Juridical Act quoting Santi Romano and Hans Kelsen, as well as its tensions with dualism. Finally, it takes Juridical Act as historiographical category, and its relationship to the problems of technological society and closes with the gap between private autonomy and Juridical Act.