Núm. 76 (2019)
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Tributación internacional
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Impuesto a la renta
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Recent Submissions
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La mora del deudor en obligaciones de no hacer: ¿es posible y conveniente su reconocimiento en el Código Civil peruano?
(Pontificia Universidad Católica del PerúPE, 2019-08-31)This paper analyzes the current debtor default regime contained in the Peruvian Civil Code, in order to determine whether, despite the many voices against it, its applicable and appropriate for negative obligations. Based ... -
Comentarios para modernizar el régimen del Impuesto General a las Ventas en el Perú en el marco de la economía digital: la experiencia de la Comunidad Europea y el inmaduro régimen peruano
(Pontificia Universidad Católica del PerúPE, 2019-08-31)This article approaches the treatment of Value-Added Tax applicable to digital transactions in the European Union and Peru. In this regard, it is noted that, although Peru was one of the first jurisdictions in Latin America ... -
La asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del Impuesto General a las Ventas
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration ... -
Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
(Pontificia Universidad Católica del PerúPE, 2019-08-31)In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax ... -
Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos
(Pontificia Universidad Católica del PerúPE, 2019-08-31)In the financial system, every company needs sufficient liquid assets to be able to comply with its commercial, legal or financial obligations, as well as to invest in new projects. In these cases, company management must ... -
5% o 30%: ¡He ahí el dilema! Tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima
(Pontificia Universidad Católica del PerúPE, 2019-08-31)This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of ... -
Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
(Pontificia Universidad Católica del PerúPE, 2019-08-31)Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this ... -
Deducción de intereses y reglas de subcapitalización en la Ley del Impuesto a la Renta peruana y la acción 4 del plan BEPS
(Pontificia Universidad Católica del PerúPE, 2019-08-31)Legislative Decree 1424 and Supreme Decree 338-2018-EF were aimed at modifying the Income Tax Law in matter of interest deductibility. The aforementioned Decrees have modified the thin capitalization rules by which companies ... -
Los derechos antidumping y el doble castigo para el importador
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The Tax Court has repeatedly confirmed that antidumping duties are not part of the cost of acquiring imported artifacts. However, Supreme Decree 006-2003-PCM indicates that these rights have the status of a fine towards ... -
Preferencia prevista en la Ley del Impuesto a la Renta del uso de comparables domésticos sobre los extranjeros para el análisis de precios de transferencia: ¿conjunto vacío?
(Pontificia Universidad Católica del PerúPE, 2019-08-31)Based on the recent works of organizations involved in international taxation, this paper addresses the prevalence the Peruvian Income Tax Law grants to local comparables. For such purpose, the author proposes some potential ... -
¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The erosion of tax collection via interest reduction is a phenomenon raising major concern to the Peruvian Government. In this context, thin capitalization is a specific clause that limits such actions. However, the outlawed ... -
La prescripción de la acción de la administración tributaria para exigir el cobro de la deuda tributaria: ¿es inconstitucional el Decreto Legislativo 1421?
(Pontificia Universidad Católica del PerúPE, 2019-08-31)After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt ... -
El financiamiento de la fiscalización ambiental: ¿Tarea de todos o solo de algunos?
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The Constitutional Court has recently validated the payment of regulatory fees to OEFA. However, a series of substantial considerations were not taken into account in this Court’s analysis to solve the controversy surrounding ... -
Reflexiones sobre el Convenio Multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has ... -
El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes
(Pontificia Universidad Católica del PerúPE, 2019-08-31)With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation ... -
No taxation without investment protection: la potestad tributaria en el arbitraje de inversiones
(Pontificia Universidad Católica del PerúPE, 2019-08-31)In order to attract foreign investors to its territory, States tend to enter into international treaties and investment contracts in which they offer guarantees of a due exercise of government power. In case of breach, the ... -
Fiscalidad de las entidades religiosas en el Perú
(Pontificia Universidad Católica del PerúPE, 2019-08-31)What is the main purpose of giving tax-exemptions to religious bodies on a secular state such as the Peruvian? Which principles or laws cover this treatment? Should it remain in force?. The author elaborates on these issues ... -
La imposición al consumo en la era de los servicios digitales
(Pontificia Universidad Católica del PerúPE, 2019-08-31)Nowadays, technological development has encouraged the evolution of the international market for services and consumer goods, with respect to internal tax regulations of several states. Online non-physical services generate ... -
Proyecciones de la buena fe en el Derecho Tributario: una mirada desde la jurisprudencia uruguaya
(Pontificia Universidad Católica del PerúPE, 2019-08-31)Although the Bona Fides principle may appear to be an ambiguous or inconclusive definition at first instance, examination of its correct applicability is considerably relevant when determining a standard of conduct for ... -
El consenso a la imposición en la fiscalidad global
(Pontificia Universidad Católica del PerúPE, 2019-08-31)The international economic field of nations has undergone accelerated changes from the end of the 20th century to the present day. The economic isolationism characteristic of centuries before ours has been left in the past. ...
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