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Los derechos de los contribuyentes en el intercambio de información entre Administraciones tributarias
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective ...
Editorial. Derecho PUCP; Núm. 72 (2014): Derecho Tributario: Internacionalización y Tendencias
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
Tendencias del impuesto a la renta corporativo en Latinoamérica
(Pontificia Universidad Católica del Perú. Fondo Editorial, 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. ...
Concurso de Cuentos 2013
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
(Pontificia Universidad Católica del Perú. Fondo Editorial, 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 ...
El informe sobre erosión de bases imponibles y traslación de beneficios de la OCDE: origen e implementación en un marco internacional y globalizado
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led ...
Atrasos tributarios y litigiosidad tributaria en el Perú, algunos aspectos para reflexionar
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote ...
La fiscalidad de las cooperativas desde la perspectiva de la internacionalización de la economía social y el desarrollo sostenible
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
The economic crisis has created a major concern in developedcountries for control of social risks with negative effects on growth and this problem can be approached from the perspective of Corporate Social Responsibility ...
El régimen Fatca y sus principales aristas de aplicación en el Perú
(Pontificia Universidad Católica del Perú. Fondo Editorial, 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 ...
Tributación de inversiones en el sector minería e hidrocarburos
(Pontificia Universidad Católica del Perú. Fondo Editorial, 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 ...