Browsing Núm. 76 (2019) by Title
Now showing items 12-21 of 21
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
Presentación. THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario
(Pontificia Universidad Católica del PerúPE, 2019-08-31)No presenta resumen -
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 ... -
¿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 ... -
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 ... -
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 ...