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Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el Perú
(Pontificia Universidad Católica del Perú, 2014)
In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the ...
Programas de Cumplimiento Como Mecanismo de Lucha Contra la Corrupción: Especial Referencia a La Autorregulación de Las Empresas
(Pontificia Universidad Católica del Perú, 2015)
This article analyzes the influence self-regulation has had in the recent years as a law instrument that helps monitor corporate organizations, as well as its consequences in the fight against public corruption through ...
Un breve análisis de la “Responsabilidad Administrativa de las Personas Jurídicas” regulada en la Ley Nº 30424
(Pontificia Universidad Católica del Perú, 2019-10-14)
On April 1, 2016, Law N° 30424 was published in the Official Peruvian newspaper “El Peruano”, which regulates the administrative responsibility of legal entities that later on July 11, 2018 was modified by Law No. 30835, ...
Reflexiones sobre el Compliance penal
(Pontificia Universidad Católica del Perú, 2019-10-14)
The purpose of the interview is to reflect on some aspects of Criminal Compliance, as well as to indicate how this tool contributes in the fight against orruption and Money Laundering, and the challenges that this figure ...
Consideraciones en torno a la eficacia en la adopción y ejecución de un programa de Compliance Penal, de cara al artículo 31bis del Código Penal Español
(Pontificia Universidad Católica del Perú, 2018-11-07)
In this article, the author analyzes the effectiveness of the Compliance Programs, as a condition to exempt the legal entity from criminal liability, in view of article 31 bis of the Spanish Penal Code. In this line, it ...
Corrupción, seguridad y desarrollo: Una visión panorámica desde el Compliance. Perspectiva española
(Pontificia Universidad Católica del Perú, 2019-10-14)
This paper has as aim to link corporate crimes to corrupt behaviours and to the depreciation of criminal legal assets, human rights and national security. Provided that the enterprise management is responsible, diligent, ...
La Mediación y los Dispute Resolution Boards (DRB), en Materia de Construcción en Chile: Una Perspectiva Jurídica desde el Efecto de las Obligaciones
(Pontificia Universidad Católica del Perú. Departamento Académico de Derecho. Centro de Investigación, Capacitación y Asesoría Jurídica, 2022)
El presente trabajo indaga sobre la posibilidad de que la mediación, y en especial los Dispute Resolution Boards, como mecanismos alternativos de resolución de conflictos en el área de la contratación inmobiliaria, pueda ...
Self-cleaning en la contratación pública (consideraciones generales)
(Pontificia Universidad Católica del Perú, 2019-10-21)
Corruption in Public Procurement causes negative repercussions for the social interest of the democratic State. Thus, administrative measures to confront it should protect the common good. In this light, the article analyzes ...
Compliance, empresas y corrupción: una mirada internacional
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2020-11-26)
This paper raises a reflection on the legal notion of compliance and the way in which it involves companies in the fight against corruption. That is a new global regulatory trend that provides useful tools to address ...
Bases para el análisis económico de los sistemas de compliance penal
(Pontificia Universidad Católica del Perú, 2019-04-15)
Compliance programs and systems of criminal or administrative liability are being increasingly adopted by different countries as measures meant to reduce the social cost of white collar criminality. However, the legal ...