Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018

Authors

DOI:

https://doi.org/10.18800/dys.202101.005

Keywords:

Reliability, Burden of proof, Standard of evidence, Deduction of expenses, Income tax, Peruvian Tax Court

Abstract

The purpose of this article is to discuss the understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses in order to determine the Income Tax for taxpayers domiciled in Peru.
To this regard, we are going to explain the legal concepts of principles, rules, and standards of evidence in accordance with the doctrine. In addition, we are going to compare the Peruvian’s legislation and jurisprudence with the Chilean’s and Argentinian’s. Finally, we are going to analyze the jurisprudence issued by Peruvian Tax Court during the years 2015 to 2018.

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Author Biography

  • Sandra Escudero-Whu, DLA Piper Perú

    Bachiller en Derecho en la Pontificia Universidad Católica del Perú. Asociada junior del área tributaria de DLA Piper Perú.
    Contacto: sescuderowhu@ dlapiper.pe

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Published

2021-08-03

Issue

No. 56 (2021): Derecho Tributario

Section

Artículos

License

Creative Commons License

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

How to Cite

Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018. (2021). Derecho & Sociedad, 56, 1-33. https://doi.org/10.18800/dys.202101.005