Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018

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The purpose of this article is to discuss the understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses in order to determine the Income Tax for taxpayers domiciled in Peru. To this regard, we are going to explain the legal concepts of principles, rules...

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Detalles Bibliográficos
Autor: Escudero-Whu, Sandra
Formato: artículo
Fecha de Publicación:2021
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/24026
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026
Nivel de acceso:acceso abierto
Materia:Reliability
Burden of proof
Standard of evidence
Deduction of expenses
Income tax
Peruvian Tax Court
Fehaciencia
Carga de la prueba
Estándar probatorio
Teoría de la prueba
Deducción de gastos
Impuesto a la renta
Tribunal Fiscal
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spelling Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018¿Principio o estándar de prueba?: El entendimiento del Tribunal Fiscal sobre la fehaciencia en la deducción de los gastos del Impuesto a la Renta de tercera categoría de sujetos domiciliados durante los años 2015-2018Escudero-Whu, SandraReliabilityBurden of proofStandard of evidenceDeduction of expensesIncome taxPeruvian Tax CourtFehacienciaCarga de la pruebaEstándar probatorioTeoría de la pruebaDeducción de gastosImpuesto a la rentaTribunal FiscalThe purpose of this article is to discuss the understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses in order to determine the Income Tax for taxpayers domiciled in Peru. To this regard, we are going to explain the legal concepts of principles, rules, and standards of evidence in accordance with the doctrine. In addition, we are going to compare the Peruvian’s legislation and jurisprudence with the Chilean’s and Argentinian’s. Finally, we are going to analyze the jurisprudence issued by Peruvian Tax Court during the years 2015 to 2018.El presente artículo tiene como finalidad analizar el entendimiento del Tribunal Fiscal sobre el principio de fehaciencia para la deducción de gastos en la determinación del Impuesto a la Renta (en adelante, “IR”) de tercera categoría de los sujetos domiciliados. Para estos efectos, se analizarán los conceptos de reglas, principios y es tándares de pruebas conforme a lo desarrollado en la doctrina; asimismo, se realizará un análisis comparativo de las leyes y jurisprudencia emitidas en Chile y Argentina. Finalmente, se revisarán los pronunciamientos del Tribunal Fiscal peruano emitidos durante los ejercicios 2015 a 2018.Pontificia Universidad Católica del Perú2021-08-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026Derecho & Sociedad; No. 56 (2021): Derecho Tributario; 1-33Derecho & Sociedad; Núm. 56 (2021): Derecho Tributario; 1-332521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026/22826info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/240262024-02-12T16:02:05Z
dc.title.none.fl_str_mv Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
¿Principio o estándar de prueba?: El entendimiento del Tribunal Fiscal sobre la fehaciencia en la deducción de los gastos del Impuesto a la Renta de tercera categoría de sujetos domiciliados durante los años 2015-2018
title Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
spellingShingle Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
Escudero-Whu, Sandra
Reliability
Burden of proof
Standard of evidence
Deduction of expenses
Income tax
Peruvian Tax Court
Fehaciencia
Carga de la prueba
Estándar probatorio
Teoría de la prueba
Deducción de gastos
Impuesto a la renta
Tribunal Fiscal
title_short Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
title_full Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
title_fullStr Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
title_full_unstemmed Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
title_sort Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
dc.creator.none.fl_str_mv Escudero-Whu, Sandra
author Escudero-Whu, Sandra
author_facet Escudero-Whu, Sandra
author_role author
dc.subject.none.fl_str_mv Reliability
Burden of proof
Standard of evidence
Deduction of expenses
Income tax
Peruvian Tax Court
Fehaciencia
Carga de la prueba
Estándar probatorio
Teoría de la prueba
Deducción de gastos
Impuesto a la renta
Tribunal Fiscal
topic Reliability
Burden of proof
Standard of evidence
Deduction of expenses
Income tax
Peruvian Tax Court
Fehaciencia
Carga de la prueba
Estándar probatorio
Teoría de la prueba
Deducción de gastos
Impuesto a la renta
Tribunal Fiscal
description The purpose of this article is to discuss the understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses in order to determine the Income Tax for taxpayers domiciled in Peru. To this regard, we are going to explain the legal concepts of principles, rules, and standards of evidence in accordance with the doctrine. In addition, we are going to compare the Peruvian’s legislation and jurisprudence with the Chilean’s and Argentinian’s. Finally, we are going to analyze the jurisprudence issued by Peruvian Tax Court during the years 2015 to 2018.
publishDate 2021
dc.date.none.fl_str_mv 2021-08-03
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026
url http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026/22826
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho & Sociedad; No. 56 (2021): Derecho Tributario; 1-33
Derecho & Sociedad; Núm. 56 (2021): Derecho Tributario; 1-33
2521-599X
2079-3634
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.754616
Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
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