Labor and Tax Implications in the Recruitment of Foreign Workers and the Peculiarities of the Member Countries of the Andean Community

Authors

  • Eddy Hills Ramirez Punchin Pontificia Universidad Católica del Perú
    Asociado de Vargas Pareja Abogados & Consultores. Responsable del Área Laboral con Posgrado en Derecho de Trabajo por la Universidad de Sevilla-España. Maestría en Derecho del Trabajo y Seguridad Social en la Pontificia Universidad Católica del Perú.
  • Oscar Raúl Chuquillanqui Aragón Pontificia Universidad Católica del Perú
    Asociado de Vargas Pareja Abogados & Consultores. Bachiller en Derecho por la Pontifica Universidad Católica del Perú.

Keywords:

Foreign worker, Labor migration, Andean Community of Nations, Hiring, Tax, Work, Ministry of Labor and Employment Promotion, National Superintendency of Migration

Abstract

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer.

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Published

2014-05-15

How to Cite

Ramirez Punchin, E. H., & Chuquillanqui Aragón, O. R. (2014). Labor and Tax Implications in the Recruitment of Foreign Workers and the Peculiarities of the Member Countries of the Andean Community. Derecho & Sociedad, (43), 481–489. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12592

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.