Browsing Núm. 72 (2014) by Title
Now showing items 11-15 of 15
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Responsabilidad social: ¿un regalo o un gasto necesario? Entre el buen gobierno corporativo y la determinación del impuesto a la renta
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs ... -
El régimen Fatca y sus principales aristas de aplicación en el Perú
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)As an answer to the international tax evasion problem, the U.S. Congress issued the Foreign Account Tax Compliance Act – Fatca. This Act aims to promote tax compliance among citizens and U.S. residents holding foreign bank ... -
Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through ... -
Tendencias del impuesto a la renta corporativo en Latinoamérica
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-03-27)The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. ... -
Tributación de inversiones en el sector minería e hidrocarburos
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax ...