Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions

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In this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed...

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Detalles Bibliográficos
Autores: Tuesta Madueño, Arturo, Polo Chiroque, Roberto
Formato: artículo
Fecha de Publicación:2014
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/12555
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555
Nivel de acceso:acceso abierto
Materia:Investments
Concessions self-sustainable
Co-financed concessions
Public infrastructure and public services
Income Tax
Inversiones
Concesiones autosostenibles
Concesiones cofinanciadas
Obras públicas de infraestructura y servicios públicos
Impuesto a la Renta
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spelling Notes to the Tax System of Public Works of Infrastructure and Public Services ConcessionsApuntes en Torno al Régimen Fiscal de las Concesiones de Obras Públicas de Infraestructura y de Servicios PúblicosTuesta Madueño, ArturoPolo Chiroque, RobertoInvestmentsConcessions self-sustainableCo-financed concessionsPublic infrastructure and public servicesIncome TaxInversionesConcesiones autososteniblesConcesiones cofinanciadasObras públicas de infraestructura y servicios públicosImpuesto a la RentaIn this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed concessions will be examined. To conclude this report, legislative changes that, in opinion of the authors would help provide greater security to the current regime on benefit of the Peruvian State and the investors, are suggested.En este artículo se analiza el tratamiento para fines del Impuesto a la Renta de las concesiones de obras públicas de infraestructura y de servicios públicos regulados por el Decreto Supremo N° 059-96-PCM, que rige la entrega de las referidas concesiones. Así, se examina el régimen aplicable a las inversiones realizadas por los concesionarios, el tratamiento de las concesiones auto-sostenibles y las concesiones cofinanciadas. Para culminar este artículo, se proponen cambios legislativos que, en opinión de los autores, ayudarían a dotar de mayor seguridad al régimen actual en beneficio del Estado peruano y de los inversionistas.Pontificia Universidad Católica del Perú2014-05-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555Derecho & Sociedad; No. 43 (2014); 37-44Derecho & Sociedad; Núm. 43 (2014); 37-442521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555/13113Derechos de autor 2016 Derecho & Sociedadinfo:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/125552018-03-22T02:45:40Z
dc.title.none.fl_str_mv Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
Apuntes en Torno al Régimen Fiscal de las Concesiones de Obras Públicas de Infraestructura y de Servicios Públicos
title Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
spellingShingle Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
Tuesta Madueño, Arturo
Investments
Concessions self-sustainable
Co-financed concessions
Public infrastructure and public services
Income Tax
Inversiones
Concesiones autosostenibles
Concesiones cofinanciadas
Obras públicas de infraestructura y servicios públicos
Impuesto a la Renta
title_short Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
title_full Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
title_fullStr Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
title_full_unstemmed Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
title_sort Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
dc.creator.none.fl_str_mv Tuesta Madueño, Arturo
Polo Chiroque, Roberto
author Tuesta Madueño, Arturo
author_facet Tuesta Madueño, Arturo
Polo Chiroque, Roberto
author_role author
author2 Polo Chiroque, Roberto
author2_role author
dc.subject.none.fl_str_mv Investments
Concessions self-sustainable
Co-financed concessions
Public infrastructure and public services
Income Tax
Inversiones
Concesiones autosostenibles
Concesiones cofinanciadas
Obras públicas de infraestructura y servicios públicos
Impuesto a la Renta
topic Investments
Concessions self-sustainable
Co-financed concessions
Public infrastructure and public services
Income Tax
Inversiones
Concesiones autosostenibles
Concesiones cofinanciadas
Obras públicas de infraestructura y servicios públicos
Impuesto a la Renta
description In this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed concessions will be examined. To conclude this report, legislative changes that, in opinion of the authors would help provide greater security to the current regime on benefit of the Peruvian State and the investors, are suggested.
publishDate 2014
dc.date.none.fl_str_mv 2014-05-13
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/12555
url http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555
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/12555/13113
dc.rights.none.fl_str_mv Derechos de autor 2016 Derecho & Sociedad
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 Derecho & Sociedad
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. 43 (2014); 37-44
Derecho & Sociedad; Núm. 43 (2014); 37-44
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 13.304034
Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
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