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No. 89 (2026): Derecho Tributario

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Published: 2026-09-03

Presentación

Presentación

3
- PDF (Español)

Procedimiento tributario y garantías del contribuyente

Evaluation of tax evidence, limits on administrative discretion, and proper assessment of technical evidence

Lourdes Castillo Crisóstomo, Christian Del Carpio Torres

15-29
- PDF (Español)
SUNAT compliance profile: between risk management and risking the system

David Santa Cruz Díaz

31-45
- PDF (Español)
Precedent and legal certainty: the challenge of consistency in tax case law

Julio Marroquín Minaya

47-71
- PDF (Español)
Tax statute of limitations in dispute: taxpayer guarantees and tax authority powers - criteria of the Constitutional court, Judiciary, Tax court, and the legislature

Vicente Robles Ramírez, Nicol Huaynate Montano

73-95
- PDF (Español)

Tributación internacional y fiscalidad global

Unconstitutionality and tax avoidance: amazonian self-sufficiency requirements and the failure of the necessity test under the BEPS framework

Pierella Chipana Paz, Renzo Mayor Mayor

97-113
- PDF (Español)
Pillar Two and the standard of equity among nations: a review of the distributional effects of the global minimum tax

Claudia Guzmán Loayza

115-125
- PDF (Español)
Hermeneutics of the MLI: interpretation rules and challenges for the implementation of BEPS measures in Peru

Luis Durán Rojo, Frank García Santos

127-160
- PDF (Español)
Chronicle of a foretold prophecy: the Global Tax Agreement and the adaptation of the territoriality principle to the digital era

Alfredo Gildemeister Ruiz Huidobro

161-179
- PDF (Español)
Crypto-assets and tax evasion: a proposal for convergence between tax transparency and global criminal cooperation

Pasquale Pistone

181-206
- PDF (Español)

Principios constitucionales y potestad tributaria

Fee for the use of the radio spectrum: tax or economic consideration? An analysis of the taxing power over the fee required by the peruvian State for the use of natural resources

Piero Vivar Pajuelo

207-228
- PDF (Español)
Blockchain taxation: the mutation of the principle of ability to pay in the era of algorithmic taxation

Jorge Bravo Cucci

229-253
- PDF (Español)

Impuesto a la Renta

Influencers and income tax: analysis of the types of income generated by influencers for promoting products and services on social media

Vinda Marotazo Troncos

255-270
- PDF (Español)
The presumption of indirect share transfer via the issuance of undervalued shares: a critical review of the third scenario

Sandra Escudero-Whu Ochoa, Laura Alvarado Trigoso

271-290
- PDF (Español)
Between two worlds: the fiction of acquisition by the undivided estate and its impact on the determination of income tax on capital gains from the transfer of real property

Javier Vásquez Laguna

291-311
- PDF (Español)

Derecho aduanero y sistemas tributarios especiales

General Customs Law (Legislative Decree 1053): structural changes in the customs system and the pending reform agenda

Julio Guadalupe Báscones

313-330
- PDF (Español)

Mesa Redonda

Judicialization of tax claims

Luis Hernández Berenguel, Lourdes Castillo Crisóstomo, Alex Córdova Arce

333-344
- PDF (Español)

Entrevistas

International taxation: between revenue collection, sovereignty, and global governance

César García Novoa

347-351
- PDF (Español)
Tax avoidance, enforcement, and compliance: contemporary challenges for tax administrations

Jacques Malherbe

353-356
- PDF