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Concurso de Cuentos 2013
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
No presenta resumen
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. ...
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 ...
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 ...
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 ...
Los hechos gravados en el IVA en el derecho comparado
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). ...
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 ...
El intercambio automático de información: hacia el nuevo estándar de transparencia fiscal internacional
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, ...
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 Editorial, 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 ...
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 ...