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Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte II)
(Pontificia Universidad Católica del Perú, 2015)
This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the ...
¿Nueva era de proteccionismo?: El papel de los Acuerdos de Libre Comercio en América Latina
(Pontificia Universidad Católica del Perú, 2017)
After the accession of Donald Trump as president of the United States, the recent protectionist trade environment is guarantee that the American trade policy could affect Latin American countries, due to the importance of ...
Fuerzas sistémicas en la construcción del orden regional sudamericano: El rol de la hegemonía estadounidense
(Pontificia Universidad Católica del Perú, 2017)
The creation of the Union of South American Nations (Unasur) in 2008 seemed to encourage the formation of an alternative regional order to the inter-American system led by the United States. This project emerged in a context ...
Biden y América Latina. Desafíos regionales para la política exterior estadounidense
(Pontificia Universidad Católica del Perú, 2021-11-16)
What are the challenges Joe Biden’s foreign policy faces in Latin America? The American president has promised to open a new era in foreign relations with Latin American countries after four years of Trump’s unilateral and ...