No. 56 (2021): Derecho Tributario

• Editorial

  Eloy Espinosa-Saldaña Barrera

  1-2

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Artículos

• The tax prescription of Administration’s actions to require payment, determine the tax obligation and apply sanctions. Critical review and brief reflections

  Juan Maximiliano Aguayo López

  1 - 43

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• The contentious tax procedure in a Bicentennial Peru of the XXI century. Some commentaries and new technologies

  Sergio Ezeta Carpio

  1-21

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• About income obtained abroad by the management bodies of companies domiciled in the country

  Tulio Tartarini Tamburini

  1-27

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• Assigment of assets or provision of services?: The discrepant interpretation between the Tax Court and the Supreme Court of Justice of Lima regarding the determination of Income Tax in satellite services provided by non-domiciled subjects

  Luis Fernando Vera Carrión

  1-28

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• 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

  Sandra Escudero-Whu

  1-33

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• Main concepts of Valued Added Tax

  Walker Villanueva Gutiérrez

  1-21

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• VAT treatment on foreign trade of services in Peru

  Óscar Vásquez Nieva

  1-20

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• Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578

  Pablo Ordoñez

  1-25

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• The global minimum taxation of corporate groups. OECD. Pillar 2

  Eduardo Sanz Gadea

  1-38

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• Mandatory disclosure regimes of domestic and international tax planning, background and impact in Europe and Latin America

  Jessica Massy

  1-42

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• Constitutional consequences of the ontological assimilation (or not) between crimes and tax offenses. Analysis based on the jurisprudence of the Supreme Court of Justice of the Argentine Republic

  Juan Manuel Álvarez Echagüe

  1-24

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• Taxation and energy: some considerations

  Beatriz de la Vega Rengifo

  1-24

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Misceláneas

• The limitations of the application of the concept of Energy Poverty in Peru

  Paul Villegas Vega, Lucio Sánchez Povis

  1-31

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• The crime of drug trafficking in the Spanish legal system. A review of some of the most important issues of current criminal regulation

  Itziar Casanueva Sanz

  1-34

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• Notes for the improvement of the conceptual contents of the Instituciones de Derecho Privado course (PUCP)

  Héctor Campos García

  1-24

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