Browsing Núm. 76 (2019) by Title
Now showing items 19-21 of 21
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¿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 ...