Browsing Núm. 51 (2015) by Subject "Abuso de derecho"
Now showing items 1-2 of 2
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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 II)
(Pontificia Universidad Católica del PerúPE, 2015)This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the ... -
Sobre los denominados Actos Ilícitos Dañosos
(Pontificia Universidad Católica del PerúPE, 2015)This article addresses the topic of civil wrongful acts that can cause tort liability. The author criticize the position that holds that wrongfulness is not an element of tort liability. In accordance with that position, ...