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Now showing items 21-30 of 426
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 ...
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 I)
(Pontificia Universidad Católica del Perú, 2015)
This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, ...
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 ...
Fraude Fiscal y Educación Tributaria en España
(Pontificia Universidad Católica del Perú, 2014)
El autor sostiene que la causa principal del fraude fiscal en España es el déficit educativo de las personas. Los impuestos no han de ser tan solo una obligación, señala, sino la contribución a una sociedad más justa, ...
Constitución, configuración y registro de sindicatos en América Latina: El reino espurio de la ley
(Pontificia Universidad Católica del Perú, 2014)
The right of freedom of association, nowadays, is considered a fundamental right of workers. However, and though it has been internationallyrecognized in several Covenants of the International Labor Organization, it has ...
La regulación de los contratos internacionales en la Unión Europea
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2015)
The aim of this paper is to provide a general overview of the rules of Private international law inthe European Union that deal with international contracts. The first part of the paper focuses on the analysis of the rules ...
Autoría mediata por aparatos organizados de poder y coautoría en el ámbito empresarial: ¿solución frente a las limitaciones del derecho chileno para castigar como autores a los órganos directivos de las empresas?
(Pontificia Universidad Católica del Perú, 2022-11-24)
In Chilean law, difficulties arise when it comes to ascribing criminal responsibility to corporate management bodies that give orders to their subordinates to commit intentional crimes of domination, which is explained by ...
Deconstruyendo el derecho al agua potable en el Perú: nuevos retos a nuestros doscientos años como República
(Pontificia Universidad Católica del Perú, 2021-09-28)
In 2017, the right of potable water was incorporated in our Constitution. This research seeks to identify the problem of the realization of the right to potable water in the peruvian reality and the normative impact from ...
La Decisión de Expropiar
(Pontificia Universidad Católica del Perú, 2014)
Property rights represent the maximum power over a good. This is the essence of that right. However, beyond that base is possible a greater or smaller degree of limitation, according to the legal system and the prevailing ...
Los efectos procesales de la mala fe negocial declarada en un arbitraje potestativo
(Pontificia Universidad Católica del Perú, 2014)
The facultative arbitration in labor matters procedures allows either party of the employment relationship to compel the other to submit their disputes to an arbitral tribunal. One of the application assumptions of the ...