Núm. 64 (2013)

Permanent URI for this collectionhttp://54.81.141.168/handle/123456789/183922

Tabla de Contenido
  • Presentación Trazegnies Granda, Fernando de

    • Derecho Tributario
  • Diagnóstico: la reforma tributaria y las políticas fiscales necesarias en el Perú. Entrevista a César Luna-Victoria León Lizarzaburu, Luis Fernando Roca; Maza, María Fátima Benavides; Lecca, Diana Milberg Garrido; 11-18
  • Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria Caller Ferreyros, María Eugenia; Reyna Farje, Regina Ruiz; 19-35
  • ¿Es posible la admisión de medios probatorios y/o argumentos luego del cierre de los requerimientos? Breves notas con motivo de la aplicación del reglamento del procedimiento de fiscalización tributaria Bardales Castro, Percy; 37-49
  • Análisis crítico del régimen de transparencia fiscal internacional vigente en el perú a partir del 2013 Villagra Cayamana, Renée Antonieta; 51-73
  • La habitualidad en la enajenación de inmuebles y el impuesto a la renta Hernández Berenguel, Luis; 77-88
  • Gastos pre-operativos: su tratamiento en el impuesto a la renta Mur Valdivia, Miguel; 89-100
  • El principio de causalidad y el concepto de gasto necesario Villanueva Gutiérrez, Walker; 101-111
  • La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones Aráoz Villena, Luis Alberto; Neira Rivadeneira, Victoria; 113-124
  • Fondos mutuos de inversión en valores e impuesto a la renta Polo Chiroque, Roberto Edward; 125-138
  • Impuesto a las embarcaciones de recreo Ruiz de Castilla Ponce de León, Francisco J; 139-155
  • El impuesto predial y su impacto en las finanzas públicas Acosta Bermedo, Otto Alonso; Tapia Quintanilla, Adriana del Pilar; Wong Vargas, Christian Fernando; 157-172

    • Interdisciplinarias
  • Control constitucional de los tributos con fines extrafiscales en el perú Landa Arroyo, César; 175-180
  • El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital Tartarini Tamburini, Tulio; 181-195
  • Tributos y aportes del contrato de trabajo: la tributación laboral Toyama Miyagusuku, Jorge Luis; 197-216
  • El fondo complementario de jubilación minera, metalúrgica y siderúrgica, y su inexigibilidad frente a los convenios de estabilidad jurídica Salazar Benza, Juan Manuel; Grández Villarreal, Renzo; 217-231
  • Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú Yon Ruesta, Roger; Sánchez-Málaga Carrillo, Armando; 233-254
  • El Perú actual y su (in)dependencia de lo que sucede en el contexto internacional. Entrevista a Pedro Pablo Kuczynski Godard Trazegnies Granda, Fernando de; Milberg, Diana; Salazar, Alonso; 255-259

    • Misceláneas
  • La experiencia de una infraestructura financiera semi-formal en países en vías de desarrollo: propuestas para el Brasil y América Latina Castro Carvalho, André; 263-279
  • La obligación de negociar con buena fe una convención colectiva de trabajo en el régimen laboral quebequense Villanueva González, Francisco Fernando; 281-295
  • Prensa escrita, regulación y concentración de poder Garrido Lecca Palacios, Mijael Hernán; 297-301

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      La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones
      (Pontificia Universidad Católica del Perú, 2013) Aráoz Villena, Luis Alberto; Neira Rivadeneira, Victoria
      Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this article, the authors analyze the Income Tax Law and the assumptions that it establishes, for the purposes of determining if such investment is taxed with this tribute or not.
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      El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital
      (Pontificia Universidad Católica del Perú, 2013) Tartarini Tamburini, Tulio
      Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to the non discrimination principle. In the following article, the author proposes a new way to interpret this non-discrimination principle contained in the Andean Community Resolution 578, analyzing Peru's context and legislation in order to determine how to solve this problem when, for example, there is a differentiated treatment and a consequent unfair taxation to those who domicile abroad.
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      La experiencia de una infraestructura financiera semi-formal en países en vías de desarrollo: propuestas para el Brasil y América Latina
      (Pontificia Universidad Católica del Perú, 2013) Castro Carvalho, André
      The government usually seeks help from private investors to be able to deliver public services. Private capital usually tends to concentrate on big profi table projects. In order to be able to carry out the smaller projects, an alternative to privatizations has to be proposed, in attention to the State’s inefficiency to deliver every service the society demands. In this article, the author proposes the civil society’s active participation as a way to carry out smaller projects efficiently. Nonetheless, civil participation is not possible without an attractive foment policy and the facilitation of particular initiatives given by the State. The article focuses particularly in the case of the Brazilian reality and other parts of LatinAmerica.
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      Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria
      (Pontificia Universidad Católica del Perú, 2013) Caller Ferreyros, María Eugenia; Reyna Farje, Regina Ruiz
      Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional bodiesare vested with the power of issuing binding precedents, the lack of specialization in taxmatt ers has enhanced the importance of the binding precedents that the Tax Court issues. The authors highlight the importance of the Tax Court in the development of tax law’s legal framework, thanks to the issuance of binding precedents, as predictability reinforces legal certainty and the right to equality, as well as it reduces the cost of enforcement of tax duties, both for the tax payer and the administration, and has a positive impact on tax collection.
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      El principio de causalidad y el concepto de gasto necesario
      (Pontificia Universidad Católica del Perú, 2013) Villanueva Gutiérrez, Walker
      Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence.
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      Control constitucional de los tributos con fines extrafiscales en el perú
      (Pontificia Universidad Católica del Perú, 2013) Landa Arroyo, César
      Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law.
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      El Perú actual y su (in)dependencia de lo que sucede en el contexto internacional. Entrevista a Pedro Pablo Kuczynski Godard
      (Pontificia Universidad Católica del Perú, 2013) Trazegnies Granda, Fernando de; Milberg, Diana; Salazar, Alonso
      Peru's reality should be analyzed carefully inorder to understand the situation in which most Peruvians actually are. It is of particular relevance to understand the role that the State and the tax system developed in it have in the country’s economy. A well known Peruvian economist analyzes Peru’s economic situation through the comparison benchmark countries that are somehow very influent on us. It is through a deep approach that the interviewee schemes the main issues of our country and enables to make proposals based on its reality, as well  as to make some projections about the country’s future.
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      Gastos pre-operativos: su tratamiento en el impuesto a la renta
      (Pontificia Universidad Católica del Perú, 2013) Mur Valdivia, Miguel
      Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses.
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      El impuesto predial y su impacto en las finanzas públicas
      (Pontificia Universidad Católica del Perú, 2013) Acosta Bermedo, Otto Alonso; Tapia Quintanilla, Adriana del Pilar; Wong Vargas, Christian Fernando
      Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm that this tax achieves that goal in Peru? Is the rate properly fixed? Is there an adequate administration and recollection of taxes? In this investigation, THĒMIS studies the diverse challenges that come up in fiscal decentralization in this country, showing off a legal perspective as well. It also brings a dynamic study of Property Taxes, concluding that it has a very decisive impact on public finance, and for that reason, the rate must be progressively modified and increased. It will be fundamental that the recollection may be done with good governance that allows both the decentralization and maximization of the funds use, in order to benefit all sectors.
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      Presentación. THĒMIS-Revista de Derecho; Núm. 64 (2013): Derecho Tributario
      (Pontificia Universidad Católica del Perú, 2013) de Trazegnies Granda, Fernando
      No presenta resumen