No. 76 (2019): Derecho Tributario

Presentación

Presentación

3
- PDF (Español (España))

Tributación internacional

The consent to the imposition in global taxation

Francesco Farri

13-27
- PDF (Español (España))
Comsumption tax in the era of digital services

Pablo Sotomayor Hernández, Nicolás Valverde Casas

29-40
- PDF (Español (España))
The influence of the bona fides principle in tax law: an approach from the uruguayan case law

Jonás Bergstein

41-56
- PDF (Español (España))

Tributación nacional

Taxation of religious entities in Peru

Alfredo Gildemeister Ruiz Huidobro

57-75
- PDF (Español (España))
No taxation without investment protection: the power to tax in investment arbitration

Bruno Doig Gonzales-Otoya, Daniel Masnjak Marín

77-97
- PDF (Español (España))
The financing of environmental oversight: a task for everyone or only some?

Uber López Montreuil, Pablo Ferreyros Quiñones

99-128
- PDF (Español (España))
The extinctive prescription of the cause of action of the tax administration in the proceeding of collecting a tax debt: is legislative decree 1421 unconstitutional?

Luis Durán Rojo, Hugo Martín Arbieto Alfaro

129-144
- PDF (Español (España))
Conventionality control in public administration: a mechanism in defense of taxpayers

Fernando Loayza Jordán, Julio César Casma Rocha

145-160
- PDF (Español (España))

Impuesto a la renta

Reflections on the Multilateral Instrument and its connection with the Peruvian legal system: the case of the permanent establishment

Frank Fermín García Santos, Jeff Anders Riveros Vélez

161-179
- PDF (Español (España))
The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?

Renée Villagra Cayamana

181-189
- PDF (Español (España))
Anti-dumping duties and the double punishment for importers

Adriana Kihara Nomura

191-200
- PDF (Español (España))
What modifications should be implemented in the regulation that the Peruvian Income Tax Law grants to thin capitalization?

Katarzyna Maria Dunin-Borkowski Goluchowska, Claudia Alejandra Delgado Tarazona

201-212
- PDF (Español (España))
Interest deductibility and thin capitalization rules after the Peruvian Income Tax Law and BEPS Action 4

Francisco Botto Denegri, Sheila Espinal Cragg

213-224
- PDF (Español (España))
Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule

Luis Liov Valle Uribe

225-233
- PDF (Español (España))
5% or 30%: That is the question! Tax treatment of capital gains from the sale of shares on the Lima Stock Exchange

Fernando Núñez Ciallella, Vicente Robles Ramírez

235-247
- PDF (Español (España))
Loan interests deductibility related to the leverage of dividend payments

Fernando Tori Vargas, Edwin Sarmiento Lazo

249-259
- PDF (Español (España))
Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders

Pablo Antonio León Puccio, Fabio Llontop Hugo

261-269
- PDF (Español (España))

Impuesto general a las ventas

Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime

Rocío Zegarra Camarena

271-290
- PDF (Español (España))
The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law

Gonzalo Alonso Escalante Alpaca

291-300
- PDF (Español (España))

Misceláneas

Debtor default in negative obligations: is it possible and appropriate to recognize it in the Peruvian Civil Code?

Aarón Vásquez Sotomayor, Víctor Herrada Bazán

303-321
- PDF (Español (España))

Presentación

Presentación

Tributación internacional

The consent to the imposition in global taxation

Comsumption tax in the era of digital services

The influence of the bona fides principle in tax law: an approach from the uruguayan case law

Tributación nacional

Taxation of religious entities in Peru

No taxation without investment protection: the power to tax in investment arbitration

The financing of environmental oversight: a task for everyone or only some?

The extinctive prescription of the cause of action of the tax administration in the proceeding of collecting a tax debt: is legislative decree 1421 unconstitutional?

Conventionality control in public administration: a mechanism in defense of taxpayers

Impuesto a la renta

Reflections on the Multilateral Instrument and its connection with the Peruvian legal system: the case of the permanent establishment

The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?

Anti-dumping duties and the double punishment for importers

What modifications should be implemented in the regulation that the Peruvian Income Tax Law grants to thin capitalization?

Interest deductibility and thin capitalization rules after the Peruvian Income Tax Law and BEPS Action 4

Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule

5% or 30%: That is the question! Tax treatment of capital gains from the sale of shares on the Lima Stock Exchange

Loan interests deductibility related to the leverage of dividend payments

Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders

Impuesto general a las ventas

Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime

The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law

Misceláneas

Debtor default in negative obligations: is it possible and appropriate to recognize it in the Peruvian Civil Code?

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