Search
Now showing items 1-2 of 2
La Elusión Fiscal y la Norma XVI del Título Preliminar del Código Tributario
(Pontificia Universidad Católica del Perú, 2014)
The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts ...
Bases y Lineamientos de un Código Tributario actual
(Pontificia Universidad Católica del Perú, 2016)
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the ...