Browsing Núm. 64 (2013) by Title
Now showing items 13-20 of 20
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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 ... -
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 ... -
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 ... -
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 ... -
Presentación. THĒMIS-Revista de Derecho; Núm. 64 (2013): Derecho Tributario
(Pontificia Universidad Católica del PerúPE, 2013)No presenta resumen -
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 ... -
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 ... -
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 ...