Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code

Authors

  • Walker Villanueva Gutiérrez Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú. Magíster en Derecho por la Universidad de Navarra. Profesor de Derecho Tributario de la Maestría de Derecho Tributario de la Pontificia Universidad Católica del Perú y de la Maestría de Tributación y Política Fiscal de la Universidad de Lima. Experto en Derecho Tributario y Comercio Internacional. Socio de Philippi, Prietocarrizosa, Ferrero DU & Uría.

DOI:

https://doi.org/10.18800/iusetveritas.201702.013

Keywords:

Aggressive Tax Planning, Transfer Pricing, Tax Avoidance, Taxes, Tax Code, Anti-avoidance Rule

Abstract

In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content.

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Published

2017-09-13

How to Cite

Villanueva Gutiérrez, W. (2017). Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code. IUS ET VERITAS, (54), 244–259. https://doi.org/10.18800/iusetveritas.201702.013

Issue

No. 54 (2017)

Section

Main Section

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

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