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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. ...
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 Perú, 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 ...
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 ...
La imposición al consumo en la era de los servicios digitales
(Pontificia Universidad Católica del Perú, 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 Perú, 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 ...
Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos
(Pontificia Universidad Católica del Perú, 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 ...
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 Perú, 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 ...
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 ...
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 ...