Núm. 64 (2013)
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Derecho Tributario
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La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones
(Pontificia Universidad Católica del PerúPE, 2013)Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. ... -
El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital
(Pontificia Universidad Católica del PerúPE, 2013)Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community ... -
La experiencia de una infraestructura financiera semi-formal en países en vías de desarrollo: propuestas para el Brasil y América Latina
(Pontificia Universidad Católica del PerúPE, 2013)The government usually seeks help from private investors to be able to deliver public services. Private capital usually tends to concentrate on big profi table projects. In order to be able to carry out the smaller projects, ... -
Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria
(Pontificia Universidad Católica del PerúPE, 2013)Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional ... -
El principio de causalidad y el concepto de gasto necesario
(Pontificia Universidad Católica del PerúPE, 2013)Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality ... -
Control constitucional de los tributos con fines extrafiscales en el perú
(Pontificia Universidad Católica del PerúPE, 2013)Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” ... -
El Perú actual y su (in)dependencia de lo que sucede en el contexto internacional. Entrevista a Pedro Pablo Kuczynski Godard
(Pontificia Universidad Católica del PerúPE, 2013)Peru's reality should be analyzed carefully inorder to understand the situation in which most Peruvians actually are. It is of particular relevance to understand the role that the State and the tax system developed in it ... -
Gastos pre-operativos: su tratamiento en el impuesto a la renta
(Pontificia Universidad Católica del PerúPE, 2013)Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do ... -
El impuesto predial y su impacto en las finanzas públicas
(Pontificia Universidad Católica del PerúPE, 2013)Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm ... -
Presentación. THĒMIS-Revista de Derecho; Núm. 64 (2013): Derecho Tributario
(Pontificia Universidad Católica del PerúPE, 2013)No presenta resumen -
Análisis crítico de la política criminal y del tipo de injusto del delito fiscal en el perú
(Pontificia Universidad Católica del PerúPE, 2013)In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, ... -
La habitualidad en la enajenación de inmuebles y el impuesto a la renta
(Pontificia Universidad Católica del PerúPE, 2013)In the case of a natural person, conjugal community or an undivided succession domiciled in Peru which generates capital gains by transferring immovable goods, the profit generated is taxed with income tax andmay be graded ... -
Impuesto a las embarcaciones de recreo
(Pontificia Universidad Católica del PerúPE, 2013)Tax Law attempts to regulate the majority of possible circumstances, in order to achieve an effective taxing on what requires be taxed. Being the acquisition of recreational boats an increasingly frequent phenomenon, it’s ... -
Tributos y aportes del contrato de trabajo: la tributación laboral
(Pontificia Universidad Católica del PerúPE, 2013)Law is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different ... -
Prensa escrita, regulación y concentración de poder
(Pontificia Universidad Católica del PerúPE, 2013)It is usually understood that free competition gives rise to certain groups to prevail over others and obtain the monopoly of some goods and products. However, regarding the press, written or not: Is free competition a ... -
Análisis crítico del régimen de transparencia fiscal internacional vigente en el perú a partir del 2013
(Pontificia Universidad Católica del PerúPE, 2013)In the current globalization state, emerges an important problem referred to tax deferral, committed by those who, taking advantage of their belonging to entities domiciled abroad, are able to avoid paying taxes for what ... -
Fondos mutuos de inversión en valores e impuesto a la renta
(Pontificia Universidad Católica del PerúPE, 2013)Are mutual funds in securities and income taxes a suitable alternative for investment? Has the attempt to simplify the system of income taxes had an adverse impact on taxpayers?Throughout the following article, the author ... -
El fondo complementario de jubilación minera, metalúrgica y siderúrgica, y su inexigibilidad frente a los convenios de estabilidad jurídica
(Pontificia Universidad Católica del PerúPE, 2013)In order to attract necessary investment for the development of our country, the Peruvian State signed agreements of legal stability with various mining companies, for the purpose of not altering the legal regime of the ... -
La obligación de negociar con buena fe una convención colectiva de trabajo en el régimen laboral quebequense
(Pontificia Universidad Católica del PerúPE, 2013)Quebec’s Labor regime, due to its particular situation, is influenced by Common Law, aswell as by Civil Law, of French origin. Both systems have consecrated the fundamental right to collective negotiation, recognizedto all ... -
¿Es posible la admisión de medios probatorios y/o argumentos luego del cierre de los requerimientos? Breves notas con motivo de la aplicación del reglamento del procedimiento de fiscalización tributaria
(Pontificia Universidad Católica del PerúPE, 2013)The object of the principle of material truth is to assure the certainty of facts in order to be able to issue a ruling as close to reality as possible. The principle has an intimate relationship with the limitation periods ...
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