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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 Perú, 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 ...
Incidencia Tributaria del Mercado Integrado Latinoamericano: Alcances y Propuestas
(Pontificia Universidad Católica del Perú, 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 ...