On this paper, the authors reflect over the article 82 of the Peruvian Procedural Law. that way, they debate over the defense of diffuse interests, specifically who are entitled to and how to reclaim them. then, they compare Peruvian law with other south American countries like uruguay and Brasil. Finally, they consider which would be the most adequate regulation for our society.

On this paper, the authors reflect over the article 82 of the Peruvian Procedural Law. that way, they debate over the defense of diffuse interests, specifically who are entitled to and how to reclaim them. then, they compare Peruvian law with other south American countries like uruguay and Brasil. Finally, they consider which would be the most adequate regulation for our society.

On this paper, the authors reflect over the article 82 of the Peruvian Procedural Law. that way, they debate over the defense of diffuse interests, specifically who are entitled to and how to reclaim them. then, they compare Peruvian law with other south American countries like uruguay and Brasil. Finally, they consider which would be the most adequate regulation for our society.

En el 2018, se produjo una de las reformas tributarias más importantes en los últimos años y, como parte de tal reforma, se modificó el conocido régimen de subcapitalización del artículo 37.a de la Ley del Impuesto a la Renta. De esta manera, en el presente trabajo, buscamos desentrañar los fundamentos y antecedentes de esta norma antielusiva, así como sus características y falencias de acuerdo con el panorama jurídico y económico que atraviesa el país.