(Pontificia Universidad Católica del Perú, 2013-07-21) Lizarzaburu, Luis Fernando Roca; Maza, María Fátima Benavides; Lecca, Diana Milberg Garrido
La recaudación en el Perú ha sido una traba constante a lo largo de los años, debido máximea la alta informalidad y elusión tributaria. La reforma aplicada en el 2012 apuntó a encontrar una solución a estos problemas, sin embargo no abarcó los temas más relevantes. Además,fue duramente criticada por su contenido, sobretodo por la Norma XVI, medida anti elusivaque permite a la Sunat determinar la verdadera naturaleza de los hechos imponibles que antesno se ajustaban a los supuestos contemplados en el Código Tributario, y así sancionarlos cuandose hallen simulaciones o elusiones. El abogado entrevistado muestra que, si bien los aspectos tratados en la reforma son positivos, dejaron de lado cuestiones de mayor relevancia –gasto público, procedimiento tributario,exoneraciones inefi cientes– por miedo político, dejando nuevamente pendiente una reforma tributaria que aborde los problemas significativos.
(Pontificia Universidad Católica del Perú, 2021-11-22) Aragüez Valenzuela, Lucía
Information and communication technologies have revolutionized the world of labor by strengthening, among other things, the power of corporate surveillance. This has affected workers’ most basic rights, including their privacy, in a way that is certainly invasive. This corporate control through technological tools is sometimes not entirely transparent or honest, and can even invade the worker’s private sphere in an inadvertent way.In this article, the author reflects on these topics that, in turn, are the subject of certain controversies at the doctrinal and jurisprudential level, trying to provide a critical perspective in favor of greater protection for the working person and a strengthening of the regulations existing labor.
(Pontificia Universidad Católica del Perú, 2021-11-22) Feijóo Cambiaso, Raúl Humberto
We are currently immersed in accelerated technological progress, which brings with it both advantages for the world of communications and challenges for fundamental rights. These challenges are exemplified when talking about communications within the workplace. The phenomenon is such that both the Peruvian Supreme Court and Constitutional Court have emphasized the protection of the worker against a possible inspection by the employer of the content of his work email, unless there is a prior judicial investigation.This article analyzes the right to secrecy and inviolability of communications in labor relations from a current perspective. The axis of the research deals with the treatment of technological support provided by employers, especially the regulation of institutional emails. The author performs a comparative analysis of Peruvian, Spanish and European Court of Human Rights jurisprudence and concludes by delving into the topic of control of conversations in the worker’s social media carried out by means of an electronic support provided by the employer.
(Pontificia Universidad Católica del Perú, 2021-11-22) Calderón Paredes, Cecilia
In the context of Bill 4243/2018-CR, the Law of Decent Employment that regulates workers on Digital Platforms, the existence of a new business reality dominated by the phenomenon of digital platforms is undeniable. This new dynamic challenges the classic parameters of labor law and puts into debate the existence or not of an employment relationship between the agents participating in it.In this article, and from a commercial-labor perspective, the author outlines the existence of a new ‘platform economy’, identifies the actors involved in it and the dynamics that it incorporates in the market. In the same way, she examines the new signs of employment that could arise in this scenario, as they have been recognized by the Spanish Supreme Court in one of its last decisions regarding the matter: the Glovo case.
(Pontificia Universidad Católica del Perú, 2021-11-22) Porto Urrutia, José Miguel
The importance of having good corporate governance policies that respond to the particularities of the company is indisputable, especially in capital structures (such as startups), whose special dynamics in the industry (of venture capital) generate a high risk of harming the interests of disadvantaged groups (such as minority shareholders). In addition, there is a risk of unduly influencing management, due to the privileged position that certain groups hold (such as investors with a high financial capacity).In this order of ideas, this article exposes the challenges and complexities that the venture capital industry is going through, mainly in the Peruvian startup market. Likewise, the author analyzes some proposals for good corporate governance, in order to outline a starting point in the search for practices and policies that allow the consolidation of the figure in the country.
(Pontificia Universidad Católica del Perú, 2021-11-22) Blume Moore, Iván
Information and communications technologies, known as ICT, have undoubtedly contributed to the development of societies through the multiplication of data processing and storage in everyday relationships. At the same time and notwithstanding, it is not possible to ignore the risks that these have caused, in relation to the lack of security of personal data. This situation has generated the development of regulatory frameworks aimed at counteracting such risks. Among these regulations, there are the ones relating to the workplace.In this article, the author reviews the novelties brought about by the entry into force of the Personal Data Protection Law (Law 29733) in Peruvian law. Subsequently, he points out and describes the basic concepts involved in the topic of personal data protection. In a third section, he develops the obligations of employers regarding the protection of personal data and the challenges that this faces in the face of global changes. Finally, he illustrates all this through cases of jurisprudence.
(Pontificia Universidad Católica del Perú, 2021-11-22) Von Chrismar Medina, Andrea; Grebe Lira, Benjamín
This article explores the subject of merger operations, specifically, on digital platforms. Thus, it analyzes the possible risks of these and the challenges that antitrust agencies must face when analyzing them. In this way, the authors highlight various characteristics of this market such as its dynamism and unpredictability, which allows it to adapt to the increase in demand, and the important role of user data in merger operations.To fulfill this objective, the article begins with a theoretical approach, providing definitions of key concepts for the understanding of merger operations on digital platforms. Nevertheless, it also offers a practical analysis, by exploring how these types of mergers have been taking place in reality, through recent cases of judgements relevance.
(Pontificia Universidad Católica del Perú, 2021-11-22) Alvarado Bayo, María del Carmen; Supo Calderón, Daniela
One of the emerging technologies that is gaining great relevance in recent years and that promises to revolutionize transactions between individuals is blockchain, a technology considered to be the leader of the so-called fourth industrial revolution due to its ability to manage digital assets and facilitate their transfer under a trustworthy decentralized scheme.This article starts from the premise that the Law must keep abreast of and adapt to technological changes in the contemporary world. Specifically, this work addresses blockchain technology and its application in a specific area of Law: Intellectual Property. In that order of ideas, the authors begin by taking a historical journey of blockchain technology, from its origins, to its regulation in various countries of the world. Then, they explain the operation and characteristics of the aforementioned technology to, finally, address its application in the Intellectual Property field and the advantages that blockchain offers to this branch of Law.
(Pontificia Universidad Católica del Perú, 2021-11-22) Senno Vassallo, Fiorella
In this article, the author addresses the reform of the Consumer Protection and Defense Code carried out by Legislative Decree 1390, through which the Registry ‘Gracias No Insista’ was replaced by the rule of prior consent to receive mass communications with promotional purposes, which was aimed at harmonizing the consumer protection regulation with the one of personal data.In this regard, the author develops a complete analysis of the regulation of promotional communications, both from the perspective of consumer protection rights and personal data protection; to later emphasize the successes and failures of the current regulation, at a legal and practical level. Likewise, the text proposes points of improvement to the current regulation and ends with practical recommendations on this matter to suppliers and consumers.
(Pontificia Universidad Católica del Perú, 2021-11-22) Izquierdo, H. Andrés
There is growing attention and discussion on how national laws or international agreements should allow or prevent the fundamental right to research through text and data mining, and artificial intelligence. This article examines how copyright laws are beginning to regulate the subject matter. The most recent legislative amendments cover the inclusion of new exceptions and limitations in the rules of reproduction, storage, and public communication of works.The analysis indicates that the standards adopted or used to regulate text and data mining (TDM) vary in their content and purpose from one country to another, which begins to generate a varied, inadequate, and incompatible international environment for project development based in text and data mining and artificial intelligence. The article concludes with some thoughts regarding the right of research, artificial intelligence, data and text mining, and the creation of new limitations and exceptions to copyright law.
