Browsing Núm. 84 (2023) by Title
Now showing items 8-27 of 28
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El desarrollo de los FIBRA en el Perú
(Pontificia Universidad Católica del PerúPE, 2023-12-29)FIRBI or FIBRA are vehicles that have revolutionized traditional real estate investment. The objective of these vehicles is to give access to all types of investors, including natural persons, to the real-estate market ... -
Los estados financieros y la información financiera en el gobierno de la sociedad anónima
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions,&nb ... -
La expedición directa en acuerdos comerciales: actual postura de la SUNAT y reflexiones sobre su correcto cumplimiento
(Pontificia Universidad Católica del PerúPE, 2023-12-29)Currently, Superintendencia Nacional de Administración Tributaria (SUNAT) continues to focus on maintaining a rigid performance of its control function. Despite having the tools and means to exchange information with ... -
Un extraño viene a comer a mi mesa: la asistencia financiera y los leveraged buy outs
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The following work develops financial assistance and leveraged buyouts or leveraged purchases in light of article 106 of the Ley General de Sociedades (Peruvian Companies Act). It is discussed whether this is a prohibited ... -
Gestando en zona de insolvencia: deberes del directorio ante situaciones de pérdida
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The functions performed by the Board of Directors are delimited by the diligence and loyalty duties it maintains with the company. However, this delimitation is developed on the basis of the normal operation of the ... -
Guía práctica para operaciones de M&A: los documentos del proceso previo al SPA y sus secciones más relevantes
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The purpose of this article is to enable the reader to understand the key steps prior to the Share Purchase Agreement (SPA) from a target company (seller) to the interested company (buyer). The documents ... -
Instrumentación contractual de una operación de adquisición de acciones o activos
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The acquisition of shares is a complex process that challenges the negotiation capacity of the parties. It is natural that both the buyer and the seller look for tools that help them to reduce, if not eliminate, any type ... -
Kid cat bonds, o el caso para la emisión de cat bonds contra pérdidas por el Niño
(Pontificia Universidad Católica del PerúPE, 2023-12-29)We live in constant exposure to natural catastrophes. Its occurrences have taught us it is necessary to work on prevention of damages and mitigation of potential losses. Although risk management in Peru ... -
M&A de activos: propuestas para fomentar su mayor uso
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The M&A of assets is a figure that presents certain particularities with respect to other mechanisms for the acquisition of businesses or companies (especially with respect to the purchase and sale of ... -
Notas sobre el origen y la evolución de la Sociedad Anónima
(Pontificia Universidad Católica del PerúPE, 2023-12-29)This paper takes a historical overview in order to elucidate the precedents and evolution of one of the most revolutionary and useful organizational instruments in society. From the perspective of many ... -
El nuevo enfoque de la fiscalización ambiental y los riesgos ambientales en las transacciones de M&A
(Pontificia Universidad Católica del PerúPE, 2023-12-29)In this paper the author seeks to provide detailed information on the basis of the new approach to environmental auditing carried out by the Organismo de Evaluación y Fiscalización Ambiental. This audit concerns ... -
¿Por qué las partes pactarían un ROFR? Profundizando en el right of first refusal
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The purpose of this article is to acquaint the reader with the main institutions and characteristics of the right of first option established in a shareholders’ agreement, usually in the scenario of mergers ... -
Presentación
(Pontificia Universidad Católica del PerúPE, 2023-12-29) -
¿Puede el directorio controlar el deber de Skynet? Repensando el deber de cuidado del directorio en el siglo XXI
(Pontificia Universidad Católica del PerúPE, 2023-12-29)This article explores the duty of care in the context of the company’s board of directors, in close relation to artificial intelligence. Thus, it highlights the absence of a precedent system in Peruvian corporate law and ... -
Responsabilidad de directores por ganancias ilícitas
(Pontificia Universidad Católica del PerúPE, 2023-12-29)Directors’ liability has certain aspects that demand a special legal treatment different from the general rules of civil liability. One such aspect is the commission of profitable wrongs, which are situations where a ... -
La responsabilidad penal de las personas jurídicas en las operaciones de M&A: ¿se puede eximir de responsabilidad penal a través de un adecuado due diligence de compliance penal?
(Pontificia Universidad Católica del PerúPE, 2023-12-29)This work focuses on analyzing how a legal entity can be criminally liable within the framework of an M&A operation, specifically in a merger or spinoff, due to an illicit act committed by the absorbed legal entity ... -
El régimen sucesorio de las acciones
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The purpose of this article is to provide the reader with an understanding of how the transfer of shares in companies, especially in corporations, takes place once the original owner has passed away, i.e., ... -
El rol del directorio, el gerente general y el gerente legal en la implementación de un sistema de gestión de los riesgos legales en la empresa
(Pontificia Universidad Católica del PerúPE, 2023-12-29)In this article, the author develops how companies can no longer focus just on maximizing shareholder returns, but must also be concerned about the impact of their operations on social, environmental, labor issues, ... -
Sin dar el brazo a torcer: cláusulas shotgun como mecanismo de solución eficiente ante un bloqueo societario
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The corporate deadlock is not a situation that remains remote at all in Peruvian’s corporate practice. Despite that fact, Peruvian organizational law was proven to be insufficient to solve this problem. With that scenario, ... -
Tendencias, desafíos y oportunidades del M&A en Perú: nuevos actores en el mercado local, internacionalización de grupos peruanos y futuro del M&A ante la recesión económica
(Pontificia Universidad Católica del PerúPE, 2023-12-29)