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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 Perú, 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 ...
Presentación. THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario
(Pontificia Universidad Católica del Perú, 2019-08-31)
No presenta resumen
Los derechos antidumping y el doble castigo para el importador
(Pontificia Universidad Católica del Perú, 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 ...
Proyecciones de la buena fe en el Derecho Tributario: una mirada desde la jurisprudencia uruguaya
(Pontificia Universidad Católica del Perú, 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 control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes
(Pontificia Universidad Católica del Perú, 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 ...
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 ...
¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?
(Pontificia Universidad Católica del Perú, 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 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 ...