The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

Authors

  • Rodrigo Flores Benavides Pontificia Universidad Católica del Perú
    Abogado por la Pontificia Universidad Católica del Perú. Máster (LLM) en Estudios Avanzados en Derecho Tributario Internacional por el International Tax Center de la Universidad de Leiden (Países Bajos). Asociado Senior de Grau Abogados. Miembro del Instituto Peruano de Derecho Tributario (IPDT).

Keywords:

Juridical double taxation, Economic double taxation, Exemption method, Credit method, Tax credit, Indirect foreign tax credit, Bill of law, Double Tax Treaties

Abstract

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.

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Published

2014-05-15

How to Cite

Flores Benavides, R. (2014). The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru. Derecho & Sociedad, (43), 461–472. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12590

Issue

No. 43 (2014)

Section

Tributación Internacional

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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