Staff costs from the perspective of Labor Tax Law

Authors

  • 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 Pontificia Universidad Católica del Perú
    Estudiante del Octavo Ciclo de la Facultad de Derecho de la Pontificia Universidad Católica del Perú.

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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Published

2014-11-14

How to Cite

Ugaz Olivares, M., & Alvarado Prentice, A. (2014). Staff costs from the perspective of Labor Tax Law. THEMIS Revista De Derecho, (65), 243–258. Retrieved from https://revistas.pucp.edu.pe/index.php/themis/article/view/10871

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.