A review of the Obras por Impuestos regulation regarding dispute resolution and Dispute Boards

Authors

  • Carlos Tapia Benavente Steck, Tapia, Collantes Abogados https://orcid.org/0009-0005-6737-006X

    Abogado por la Universidad Peruana de Ciencias Aplicadas (Lima, Perú). Estudios culminados de Maestría en Derecho Administrativo Económico de la Universidad del Pacífico. Estudios de postgrado en Asociaciones Público-Privadas, Obras por Impuestos, Arbitraje y Dispute Boards. Socio Fundador de Steck, Tapia, Collantes Abogados.
    Correo electrónico: carlos.tapia.benavente@gmail.com.

DOI:

https://doi.org/10.18800/iusetveritas.202301.006

Keywords:

Public Works Tax Deduction, Dispute Boards, Infrastructure gap, Dispute prevention and resolution, Construction Law, Peru

Abstract

This article will analyze the current regulation of the mechanism of Obras por Impuestos, specifically, the tools for dispute resolution and will evaluate the possibility of including Dispute Boards as a contribution to prevent and solve disputes in a timely manner, cost efficient, and to promote the use of Obras por Impuestos to reduce the infrastructure gap in Peru.

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Published

2023-08-16

How to Cite

Tapia Benavente, C. (2023). A review of the Obras por Impuestos regulation regarding dispute resolution and Dispute Boards. IUS ET VERITAS, (66), 78–89. https://doi.org/10.18800/iusetveritas.202301.006

Issue

No. 66 (2023): Derecho de la Construcción

Section

Main Section

License

Creative Commons License

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