Taxation on mining and hydrocarbon investments

Authors

  • Beatriz de la Vega Rengifo Pontificia Universidad Católica del Perú https://orcid.org/0000-0001-7389-9350

    Abogada por la Pontificia Universidad Católica del Perú, Lima. MBA en el School of Managementde la Universidad Adolfo Ibáñez de Miami. Correo electrónico: beatriz.de-la-vega@pe.ey.com, bettydelavega@hotmail.com.

DOI:

https://doi.org/10.18800/derechopucp.201401.007

Keywords:

tax law, mining legislation, mining law, oil and gas legislation, oil and gas law, sectorial legislation, sectorial tax legislation, mining investments, oil and gas investments, mining concession, exploration expenses, development expenses, disbursements without recovery value

Abstract

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law).

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Published

2014-07-30

How to Cite

Vega Rengifo, B. de la. (2014). Taxation on mining and hydrocarbon investments. Derecho PUCP, (72), 153–162. https://doi.org/10.18800/derechopucp.201401.007

Issue

No. 72 (2014): Tax Law: Internationalization and Trends

Section

Main Section

License

Copyright (c) 2016 Derecho PUCP

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.