Staff costs from the perspective of Labor Tax Law

Authors

  • Mauro Ugaz Olivares Ernst & Young Perú
  • Alejandra Alvarado Prentice Pontifical Catholic University of Peru image/svg+xml

Keywords:

Compensation, income, taxation, personnel costs, tax deductibility

Abstract

Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its  influence, Labor Law not  beingany  exceptions.  In  fact,  some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.
Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications.

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Author Biographies

  • Mauro Ugaz Olivares, Ernst & Young Perú
    Abogado. Profesor de Derecho Laboral de la Pontificia Universidad Católica del Perú. Miembro de la Sociedad Peruana de Derecho del Trabajo y de la Seguridad Social. Senior Manager de Ernst & Young Perú.
  • Alejandra Alvarado Prentice, Pontifical Catholic University of Peru
    Estudiante del Octavo Ciclo de la Facultad de Derecho de la Pontificia Universidad Católica del Perú.

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Published

2014-11-14

Issue

No. 65 (2014): Derecho del Trabajo

Section

Interdisciplinarias

License

Copyright (c) 2016 TH?MIS-Revista de Derecho

Creative Commons License

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

How to Cite

Staff costs from the perspective of Labor Tax Law. (2014). THEMIS Revista de Derecho, 65, 243-258. https://revistas.pucp.edu.pe/index.php/themis/article/view/10871