(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, 2021-11-21) Landa Arroyo, César
Over the last few decades, the relationship of dependence between humans and technology has been progressive and plausible. This has meant a greater use –by the public and private sector– of technological tools such as artificial intelligence and, in particular, algorithms. These last ones enable the performance of everyday activities such as bank transfers and other more complex ones like the early detection of crimes. In this context, the discussion on whether technological criteria should be the only limits in the development of such advances is increasingly growing.In this article, the author analyzes the influence of artificial intelligence and algorithms in various areas of society, emphasizing the risk that these can generate, in terms of fundamental rights, if its application is not limited by the respect of constitutional rights and principles. Additionally, the author evidences the obligation of the State, within the framework of a democratic and social government model, to regulate practices that, making use of technology, are potential instruments of risk to the rights of individuals.
(Pontificia Universidad Católica del Perú, 2021-11-21) Flaquer Riutort, Juan
The Internet increasingly radiates its essentialness in relationships, and in the different areas and activities of people. However, as we make a greater use of it, we expose our personal data to be stored and processed by third parties for commercial purposes. This is made possible by a tool that is present in most of the websites we browse on a daily basis: cookies.In this article, the author assesses the risks involved in the use of cookies for advertising purposes without an adequate legal framework. Furthermore, he analyzes the prevention and precautionary mechanisms to follow in order to ensure a balance that respects the rights of users.
(Pontificia Universidad Católica del Perú, 2021-11-21) St. Laurent del Castillo, Jacqueline Rose; Robles Vargas, Antonio Sebastián
New technologies have led to a 180 degree turn in the way society shares, consumes and accesses information. However, just as the media has contributed to personal and social development, the panorama in recent years has changed as a result of the growing wave of false information on the internet.In this article, the authors determine the risks involved in spreading fake news about the COVID-19 pandemic and assess whether current national legislation, based on what international parameters have established, manages to mitigate this issue that has forced even the most developed legislations in the world to modify the scope and effects of their regulations.
(Pontificia Universidad Católica del Perú, 2021-11-21) Alvarado Escobar, Omar
In this article, the author addresses the issue of net neutrality and its relationship with freedom of speech. Specifically, he studies if net neutrality policies that operate ex ante regulations really have an important and supportive role in the protection of freedom of speech on the internet. Thus, the aim is to review certain premises that support the current regulations that rule net neutrality and the other fundamental rights with which these regulations collide. In that way, the article gives a conceptual framework of the actors in cyberspace; later, it presents the arguments with which net neutrality has been connected with freedom of speech; and, finally, the author makes a critic about the importance that has been given to net neutrality in the protection of freedom of speech and the possible collisions with other fundamental rights that they may have.
(Pontificia Universidad Católica del Perú, 2021-11-21) Moreno Blesa, Lidia
The irruption of the internet in a globalized world brings great advantages in the commercial and business sector. However, this new reality also has a strong social impact within the sphere of people’s privacy, especially when it comes to social networks This article explores the Judgement of Eva Glawischnig-Piesczek against Facebook Ireland Limited of the Court of Justice of the European Union case, in order to identify the extent to which online service providers are liable for illegal content that is shared on their websites. To accomplish this, the author debates if Facebook is a data hosting service provider to which the European Union regulations can be applied and what liability regime would be applicable to it for the broadcast of illegal content within their website. After that, she reviews the international judicial competence and the applicable law in the face of the violation of personal rights due to the dissemination of these contents. Finally, she reviews the territorial scope that an obligation to remove this type of content imposes.
(Pontificia Universidad Católica del Perú, 2021-11-21) Vercelli, Ariel Hernán
The power, scope and technological capacity of certain States and their corporations bring new and complex challenges for democracies in the 21st century. The extraction of personal big data, the creation of citizens psychographic profiles and the sending of microsegmented political propaganda can affect the secret ballot and weaken democracy.This article reviews the case of Facebook Inc. – Cambridge Analytica in order to analyze how the extraction of personal big data, the violation of privacy and the use of psychography can favor the manipulation of people, groups, communities and populations. The article is part of a larger investigation that seeks to rethink internet regulations and strengthen democracies in the digital age.
(Pontificia Universidad Católica del Perú, 2021-11-21) Masumura Ynami, Dana Lorena; Acosta Chia, Valeria Alejandra
The public-private partnerships in Peru have been created with the intention of establishing a middle ground between privatizations and the absolute control of the State in matters of public interest. The most characteristic example of this are concessions. Despite the benefits that this entails, high levels of corruption are revealed within the concession procedures, which reduces the credibility of the public private associations. Faced with this problem, the alternative of e-procurement arises, which implies the use of technologies to ensure the transparency and efficiency of public tenders. Within this, the blockchain functions as an instrument applicable to concession procedures.In this article, the authors analyze how corruption appears as a latent problem in concessions, and then go on to answer why blockchain is an alternative to fight against it. Subsequently, theystudy how it would be possible to apply this in the concession procedures in charge of ProInversión. Finally, they identify the challenges that it would entail and analyze whether the use of the proposed tool is effective.
(Pontificia Universidad Católica del Perú, 2021-11-21) Díaz Colchado, Juan Carlos; Castro Arequipeño, Andreé
The use of new information and communication technologies in different areas of society is increasing. On one hand, there is no doubt that technology has a positive impact on society.However, on the other, its application cannot be unrestricted, but rather, based on a harmonious reading of the Constitution, it must be limited on the basis of material criteria such as fundamental rights. In this article, the authors analyze the irruption of new technologies –such as big data and algorithms– in the general theory of fundamental rights, delimiting their concepts, foundations, contents, among others. In addition, the authors explore the impact on certain fundamental rights such as personal freedom and privacy. Finally, from a critical point of view, they distinguish when the use of these new technologies in specific situations becomes constitutional or, failing that, unconstitutional.
(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) 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) Rezqallah Arón, Tamara
Actualmente, vivimos una época de revolución tecnológica que ha alcanzado al sistema financiero. Cada vez son más comunes las FinTech o empresas que ofrecen productos y servicios financieros que se apalancan de la tecnología para ser más eficientes y ofrecer al usuario soluciones efectivas relacionadas con las finanzas. Ahora bien, la novedad e innovación aportadas por las FinTech no solo ofrecen ventajas a los usuarios y al mercado; sino que también representan desafíos para el regulador, pues este debe buscar el equilibrio entre la tutela de bienes constitucionales y el aseguramiento de un ecosistema legal idóneo para el desarrollo de las FinTech.Así las cosas, una alternativa que parece balancear todo ello es la implementación de un sandbox regulatorio: es decir, un espacio controlado en el que las FinTech pueden probar sus productos y servicios en tiempo real. Reguladores de todo el mundo vienen implementado sandboxes en sus jurisdicciones con resultados alentadores. En tal sentido, debido a su flexibilidad y adaptabilidad a distintos ordenamientos jurídicos, la implementación de un sandbox regulatorio es una alternativa atractiva para el desarrollo de la industria FinTech en Perú.
(Pontificia Universidad Católica del Perú, 2021-11-22) Castellano, Pere Simón
Judicial proceedings and trials will be digital or they will not be. Overcoming the debate about the convenience of embracing the technological advance does not imply accepting integrated positions de facto. The COVID-19 pandemic has further highlighted the troubles and deficits of Spanish judicial proceedings. A slow justice, paralyzed due to remote work and without resources or guarantees to hold trials at a distance, is not justice. Excuses are running out today faster than ever, since new levels of effectiveness, efficiency, and speed, with full respect of procedural guarantees, can be reached with the use of most modern new technologies.This article explores the possibilities of using artificial intelligence systems in a specific area: the assessment of evidence. In this context, the hypothesis that the article aims to demonstrate is that although the human presence will continue to be necessary in judicial proceedings, artificial intelligence systems could support the free assessment of evidence by the judge and cover those gaps where the human mind shows its most erratic side, such as during corroborations.
(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) Villafuerte Mendoza, José
Faced with the undoubted proliferation of FinTech companies in Peru and in the world, this article describes the current situation of the market in this field in order to explore the legal implications of this new type of company.In that order, it first analyze how the digital market has evolved in financial and insurance matters. In the same way, it warns of the specific risks of the growing FinTech industry. All of that, to be able to point out the challenges that governments face in order to regulate this matter. In addition, it exhibits various proposals from sectors of the academia for the regulation of the FinTech market. With all this, the author concludes by giving his opinion on the mentioned proposals and presents his own for the regulation of FinTech companies, developing three main stages of implementation.
(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) 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) Hierro Viétiez, Gonzalo
Digital transformation is advancing by leaps and bounds. In this scenario, blockchain technology, has successfully positioned itself in the digital and legal world, mainly due to its ability to create an ideal ecosystem for the execution of smart contracts, as well as its usefulness in developing accessible arbitration procedures, especially in small claims disputes.This article provides an overview of blockchain which, although still in its embryonic stage, has demonstrated significant advances in relation to smart contracts and dispute resolution mechanisms. It also outlines the particular qualities of this technology which, when applied in arbitration, represent multiple benefits as opposed to conventional arbitration.
