Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions

Authors

Keywords:

Investments, Concessions self-sustainable, Co-financed concessions, Public infrastructure and public services, Income Tax

Abstract

In this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed concessions will be examined. To conclude this report, legislative changes that, in opinion of the authors would help provide greater security to the current regime on benefit of the Peruvian State and the investors, are suggested.

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Author Biographies

  • Arturo Tuesta Madueño, University of Lima
    Abogado, egresado de la Universidad de Lima. Cuenta con un MBA por la Université du Quebec á Montreal (UQAM). Socio del departamento de servicios legales y tributarios de PwC. Profesor de la Maestría en Derecho Tributario de la Pontificia Universidad Católica del Perú.
  • Roberto Polo Chiroque, University of the Pacific, Universidad del Pacífico, Pacific University, University of the Pacific, University of the Pacific
    Abogado, egresado de la Pontificia Universidad Católica del Perú. Cuenta con un postgrado en Tributación Internacional por laUniversidad Peruana de Ciencias Aplicadas y estudios de contabilidad en ESAN. Gerente del departamento de servicios legales ytributarios de PwC. Profesor de Impuesto a la Renta en la Facultad de Derecho de la Universidad del Pacífico.

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Published

2014-05-13

Issue

No. 43 (2014)

Section

Impuesto a la Renta

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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

How to Cite

Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions. (2014). Derecho & Sociedad, 43, 37-44. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555