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Errores probatorios en materia tributaria
(Pontificia Universidad Católica del Perú, 2023-08-16)
The aims of this paper are: (i) at a conceptual level, to present a typology (not exhaustive) of evidentiary errors that usually occur in tax proceedings and processes in Peru, grouped according to the stages of the ...
Entrevista a Massimo Bianca y Massimo Franzoni. Conversatorio en torno al Derecho Civil Patrimonial
(Pontificia Universidad Católica del Perú, 2015)
In this interview, the outstanding Italian professors tell us their perspective on the main points of patrimonial civil law. In this way, the speakers explain matters related to the transfer of property system, breach of ...
La expedición directa en acuerdos comerciales: actual postura de la SUNAT y reflexiones sobre su correcto cumplimiento
(Pontificia Universidad Católica del Perú, 2023-12-29)
Currently, Superintendencia Nacional de Administración Tributaria (SUNAT) continues to focus on maintaining a rigid performance of its control function. Despite having the tools and means to exchange information with ...