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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 ...
Análisis del Artículo 159° del Código Tributario: Un Apunte Sobre la Desnaturalización de la Contracautela
(Pontificia Universidad Católica del Perú, 2014)
In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine ...
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 ...
Seminario: “Últimas Modificaciones Tributarias”
(Pontificia Universidad Católica del Perú, 2014)
The present seminar deals about the last modifications occurred in the Peruvian normativity on tax matter. This analysis focuses on the last modifications occurred on Income Tax, Tax Code, Tax Drawdown regime and Municipal ...