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Doble imposición del IGV en importación y utilización de servicios: ¿problema de interpretación o de regulación?
(Pontificia Universidad Católica del Perú, 2016)
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation ...
La Transformación del Derecho Moderno y su incidencia en la concepción del Derecho Tributario
(Pontificia Universidad Católica del Perú, 2015)
This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from ...