Browsing Núm. 52 (2016) by Issue Date
Now showing items 1-20 of 26
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Aproximación institucional del DIH y el DIDH: tendencias actuales en la jurisprudencia de la Corte Interamericana de Derechos Humanos
(Pontificia Universidad Católica del PerúPE, 2016)Recently, the interaction between International Human Rights Law (IHRL) and International Humanitarian Law (IHL) has been significantly developed by the jurisprudence of the Inter- American Court of Human Rights (IACtHR). ... -
Reforma que deforma: Decreto Legislativo 1189 y la oportunidad de mejorar el sistema concursal
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the issue referred to the permanent concern over the debate about adjustment that national bankruptcy systems should have to adapt to the needs of the users, in this case, companies in difficulties, ... -
Algunos comentarios a las consecuencias tributarias derivadas del secondment transfronterizo de personal
(Pontificia Universidad Católica del PerúPE, 2016)The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from ... -
Innovaciones contractuales: el Memorando de Entendimiento
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the most relevant aspects of Memorandum of Understanding, one of the most important contractual figures of our times. Through the article, the author explains this figure according to doctrinaire and ... -
Una excusa para pensar en la Teoría General del Derecho del Trabajo: la necesidad de Requerimiento de Pago de las Utilidades
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the antinomy concerning to profit sharing to the workers. Through an analysis of the classic criteria of antinomy solutions and particulars of the Labour Law, the author recognize the prevalence of ... -
El desempeño del sistema de justicia civil italiano: una evaluación empírica
(Pontificia Universidad Católica del PerúPE, 2016)The unreasonable length of Italian civil proceedings goes on filling pages of newspapers and magazines. According to some authoritative views, the inefficiency of the civil justice system helps explain why the Italian model ... -
El ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el Perú
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also ... -
La suspensión de labores por caso fortuito y fuerza mayor: análisis legal y casuístico
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the theme referred to the remedies of the suspension of work by reason of fortuitous event or force majeure. Through an analysis of the current legislation in the subject and administrative precedents, ... -
Tratamiento de las opciones Call Spread y de las primas asociadas a opciones financieras en el Impuesto a la Renta
(Pontificia Universidad Católica del PerúPE, 2016)In this article, the authors explain the type of treatment the Call Spread options should be given. They argue that these should be treated as a unique derivative and not as one compound by two independent elements. Likewise, ... -
Breves notas sobre Europa y el desarrollo
(Pontificia Universidad Católica del PerúPE, 2016)The long-lasting European crisis induces the opponents of financial rigor to invoke growth policies. But an endless economic growth is definitely impossible. It is necessary to invest on the rediscovery of an authentic ... -
Doble imposición del IGV en importación y utilización de servicios: ¿problema de interpretación o de regulación?
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation ... -
El Derecho y la Libertad como proyecto
(Pontificia Universidad Católica del PerúPE, 2016)This article reflects on the figure of “life project”, focusing on its philosophical foundations, and its relation to freedom and the person as a “freedom being”. To do this, the author explains the different definitions ... -
Breve repaso a la evolución histórica del Derecho del Trabajo
(Pontificia Universidad Católica del PerúPE, 2016)In this article, the author presents the theme of the historical evolution of Labour Law, analyzing the most important milestones in which it develops. Firstly, he addresses the regulation of work in the preindustrial era; ... -
La Constitucionalización del Proceso
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the relationship between the Process and the Constitution. For this purpose, it is explained what is the object of study of the Procedural Law, and which is the litigation model adopted in article ... -
El embargo castigado: consideraciones (ya) inactuales sobre un viejo problema tratado de superar con el VII Pleno Casatorio Civil (Sentencia de Casación No. 3671-2014-Lima)
(Pontificia Universidad Católica del PerúPE, 2016)This article provides a different approach to the debated issue of the criterion of solution of what has come to be called “property not registered vs. embargo registered”. In it, it argues that all the solutions that has ... -
Criterios jurisprudenciales de la Corte Suprema sobre el despido nulo
(Pontificia Universidad Católica del PerúPE, 2016)In this article, the authors explain some notions about job security and some general aspects of the nullity of the dismissal (proof of the dismissal null and its causes). Also, they explain the judicial criteria on the ... -
Una visión más amplia de la Catedral: El significado de la regla de responsabilidad. Corrigiendo un malentendido
(Pontificia Universidad Católica del PerúPE, 2016)In this article, the author analyses the tort not only from a private view, but also from a public function as part of the legalpolitical- economic structure of a State. Likewise, he analyses the significance of the liability ... -
Breves y ulteriores precisiones respecto de los actos lícitos dañosos en el ordenamiento jurídico peruano: análisis de algunos supuestos concretos
(Pontificia Universidad Católica del PerúPE, 2016)This article addresses the issue referred to harmful lawful acts which also generate liability, thus ruling out the unlawfulness as an essential element for the generation of liability. In this regard, the author makes a ... -
Liberalismo perfeccionista y Liberalismo político (Parte I)
(Pontificia Universidad Católica del PerúPE, 2016)In the first part of this article, the author discusses two types ofliberalism from the thoughts of prominent philosophers. On the one hand, sheanalyzes the ideas of Isaiah Berlin and Joseph Raz as examples of perfection ... -
Una mirada constitucional al régimen cautelar previsto en el artículo 159 del Código Tributario
(Pontificia Universidad Católica del PerúPE, 2016)En el presente artículo, el autor propone una interpretación del artículo 159 del Código Tributario conforme al contenido del derecho constitucional a la tutela jurisdiccional efectiva, haciendo énfasis en uno de los ...
