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Impuesto a las embarcaciones de recreo
(Pontificia Universidad Católica del Perú, 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 ...
Gastos pre-operativos: su tratamiento en el impuesto a la renta
(Pontificia Universidad Católica del Perú, 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 ...
¿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 Perú, 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 ...
La habitualidad en la enajenación de inmuebles y el impuesto a la renta
(Pontificia Universidad Católica del Perú, 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 ...
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 Perú, 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 ...
El fondo complementario de jubilación minera, metalúrgica y siderúrgica, y su inexigibilidad frente a los convenios de estabilidad jurídica
(Pontificia Universidad Católica del Perú, 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 ...
Control constitucional de los tributos con fines extrafiscales en el perú
(Pontificia Universidad Católica del Perú, 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” ...
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 Perú, 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, ...
Prensa escrita, regulación y concentración de poder
(Pontificia Universidad Católica del Perú, 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 Perú, 2013)
No presenta resumen