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La habitualidad en la enajenación de inmuebles y el impuesto a la renta
(Pontificia Universidad Católica del Perú, 2013)
In the case of a natural person, conjugal community or an undivided succession domiciled in Peru which generates capital gains by transferring immovable goods, the profit generated is taxed with income tax andmay be graded ...
Gastos pre-operativos: su tratamiento en el impuesto a la renta
(Pontificia Universidad Católica del Perú, 2013)
Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do ...
Impuesto a las embarcaciones de recreo
(Pontificia Universidad Católica del Perú, 2013)
Tax Law attempts to regulate the majority of possible circumstances, in order to achieve an effective taxing on what requires be taxed. Being the acquisition of recreational boats an increasingly frequent phenomenon, it’s ...
El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital
(Pontificia Universidad Católica del Perú, 2013)
Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community ...
Vacíos en la legislación de obras por impuestos a partir de su aplicación práctica
(Pontificia Universidad Católica del Perú, 2014)
The Public Works Tax Deduction Law has been enacted to foster public investment at a local and regional level by including participation from the private sector and through the subscription of agreements with local and ...
M&A de activos: propuestas para fomentar su mayor uso
(Pontificia Universidad Católica del Perú, 2023-12-29)
The M&A of assets is a figure that presents certain particularities with respect to other mechanisms for the acquisition of businesses or companies (especially with respect to the purchase and sale of ...
Control constitucional de los tributos con fines extrafiscales en el perú
(Pontificia Universidad Católica del Perú, 2013)
Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” ...
El Perú actual y su (in)dependencia de lo que sucede en el contexto internacional. Entrevista a Pedro Pablo Kuczynski Godard
(Pontificia Universidad Católica del Perú, 2013)
Peru's reality should be analyzed carefully inorder to understand the situation in which most Peruvians actually are. It is of particular relevance to understand the role that the State and the tax system developed in it ...
Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
(Pontificia Universidad Católica del Perú, 2013)
In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, ...
Tributos y aportes del contrato de trabajo: la tributación laboral
(Pontificia Universidad Católica del Perú, 2013)
Law is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different ...