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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 Perú, 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 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 Perú, 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 Perú, 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 ...
No taxation without investment protection: la potestad tributaria en el arbitraje de inversiones
(Pontificia Universidad Católica del Perú, 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 ...
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 Perú, 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 ...
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 Perú, 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 ...
Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
(Pontificia Universidad Católica del Perú, 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 ...
Fiscalidad de las entidades religiosas en el Perú
(Pontificia Universidad Católica del Perú, 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 ...
Reflexiones sobre el Convenio Multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
(Pontificia Universidad Católica del Perú, 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 consenso a la imposición en la fiscalidad global
(Pontificia Universidad Católica del Perú, 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. ...