Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code

Authors

Keywords:

Illegitimate Tax Avoidance, Rule XVI, Tax Code, General Anti-Avoidance Rule, Tax Planning

Abstract

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.

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Author Biography

  • Alberto Tarsitano, University of Buenos Aires
    Abogado por la universidad de Buenos Aires. estudios de Postgrado en la misma casa de estudios. Catedrático en launiversidad de Buenos Aires y la universidad Católica Argentina. Fundador de la Maestría en Derecho tributario de la UCA.Experto en Derecho Tributario. Socio fundador de Bulit, Goñi & Tarsitano, Abogados y Consultores.

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Published

2014-12-01

Issue

No. 49 (2014)

Section

Artículos

License

Copyright (c) 2016 IUS ET VERITAS

Creative Commons License

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

How to Cite

Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code. (2014). IUS ET VERITAS, 24(49), 40-49. https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/13613