Browsing Núm. 50 (2015) by Issue Date
Now showing items 1-20 of 27
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Exploración minera, compañías mineras junior y aspectos a tomar en cuenta para su promoción
(Pontificia Universidad Católica del PerúPE, 2015)The author makes an analysis of the measures to be taken into account to promote mining activities, with special emphasis in the area of exploration as the main activity in the mining industry. Therefore, the present article ... -
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 I)
(Pontificia Universidad Católica del PerúPE, 2015)This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, ... -
Arbitraje Laboral Potestativo como Final Offer Arbitration
(Pontificia Universidad Católica del PerúPE, 2015)This article explains how it was formed and shaped the Facultative Labour Arbitration optional by the judgments of the Constitutional Court, in order to that the workers or the employer may resort and request the initiation of ... -
Lavado de Activos provenientes del Delito Tributario
(Pontificia Universidad Católica del PerúPE, 2015)Although many legal systems criminalizing the laundering of assets derived from a tax crime, in accordance with the principles of the FATF and other international bodies, in this contribution it is argued that the space ... -
La Transformación del Derecho Moderno y su incidencia en la concepción del Derecho Tributario
(Pontificia Universidad Católica del PerúPE, 2015)This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from ... -
Apuntes sobre la causal de anulación de laudos por materia no arbitrable, y su invocación de oficio
(Pontificia Universidad Católica del PerúPE, 2015)This paper analyzes mainly the figure of the annulment of an arbitratien award for having ruled on a non-arbitrable matters and the power of judges to invoke this ground of trade. With that purpose , this paper also consider ... -
Imputación penal de las personas jurídicas frente al fenómeno de la criminalidad organizada
(Pontificia Universidad Católica del PerúPE, 2015)Facing the phenomenon of organized crime, the criminal justice system for legal persons is confronted with the need to adapt the theoretical structures in order to provide an answer to the challenges rising from the high ... -
Medidas Temporalessobre el Fondo(**) Su particularidad en el sistema procesal peruano y su necesaria adecuación como Medida Autosatisfactiva
(Pontificia Universidad Católica del PerúPE, 2015)This article addresses the temporary measures on the merits, to the author this is a hybrid concept within the Peruvian procedural system. to explain this procedural notion, the author begins alluding to the differentiat ... -
Incidencia Tributaria del Mercado Integrado Latinoamericano: Alcances y Propuestas
(Pontificia Universidad Católica del PerúPE, 2015)In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework ... -
El mito de la capacidad contributiva: Breves comentarios sobre la regulación actual del Impuesto a la Renta de Personas Naturales y una propuesta a futuro
(Pontificia Universidad Católica del PerúPE, 2015)This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model ... -
Presentación. IUS ET VERITAS; Núm. 50 (2015)
(Pontificia Universidad Católica del PerúPE, 2015) -
Reglas de responsabilidad: Una taxonomía económica
(Pontificia Universidad Católica del PerúPE, 2015)The analysis of tort law is one of the most well-developed applications of economic methodology in the study of law. in this essay, we provide an overview of the economic approach to tort law, analyzing the effects of ... -
La fuerza obligatoria del Contrato
(Pontificia Universidad Católica del PerúPE, 2015)The author begins this article focusing on how historically the contract has reached such binding; from its philosophical origins, through his word to a matter of loyalty to Christian morality; to attribute the quality of ... -
Las opiniones consultivas de la Corte Interamericana en el control de convencionalidad
(Pontificia Universidad Católica del PerúPE, 2015)This article discusses the conventionality control according to the jurisprudence of the interamerican Court of Human rights. Particularly, the author analyzes whether advisory opinions, like judgments, constitute ... -
Garantía Mobiliaria sobre Créditos
(Pontificia Universidad Católica del PerúPE, 2015)In this article, author makes a description and analysis of the performance of security interest in credits. in that sense, it is analys the credit as object of security interest. Also, it is analyze the particular process ... -
Del derecho natural al bienestar social: principios teóricos y aplicaciones prácticas
(Pontificia Universidad Católica del PerúPE, 2015)Many common accounts of natural law understand it in opposition to modern social welfare theory. Contrary to that wisdom, this article shows how many of the fixed landmarks of the common law, including its rules on ... -
El rango de los Tratados sobre Derechos Humanos
(Pontificia Universidad Católica del PerúPE, 2015)An issue that has sparked heated debate over the years is undoubtedly the hierarchy of international treaties in the Peruvian legal system. the critical point is whether these treaties have Constitutional status. thus, the ... -
Concepto y Régimen Jurídico del Servicio Público en el Ordenamiento Público Peruano
(Pontificia Universidad Católica del PerúPE, 2015)The author proposes a review of the different experiences relating to public services of economic content, both nationally and internationally, and then he analyze its concept and legal framework in national law. to this ... -
Leibniz, la Ciencia y el Código Civil
(Pontificia Universidad Católica del PerúPE, 2015)Yhis article addresses the issue about the differences between the old regulatory bodies and the current Civil Codes. t he author analyzes from the Medieval Period until the present to evidence the change and evolution ... -
El Panorama de la Minería en el Perú. Entrevista a Hernán Torres Alvarez y Sergio Cueva Chauca
(Pontificia Universidad Católica del PerúPE, 2015)In this interview, the authors explain about the importance and current panorama of the mining activity in Peru, that has generated great benefits for this country. Furthermore, they discussed the major internal and external ...