The dialectic of the tribute or contradiction in its abstract essence, could be formulated as follows: the tax presupposes private property, because only the owner may be taxed as real estate, personal property or of indefinite assets expressed in paper money is that the subject of "taxable event" but at the same time, it puts into question (and of course, limits and cuts in practice) the very core of private property, through which the institution of the tax exists and may continue exist. This reflection, developed at the philosophical level, we can perceive that the institution called the tribute is also of interest to those who move in this complex area. In our country, the Consolidated Text of the Tax Code, approved by Supreme Decree N º 135-99-EF (published on August 19 of 1,999) chose the tripartite classification for purposes of developing the concept of species tax is so, accord...

The legal discipline called Finance and Tax Law is constituted by a conceptual system, equipped with a dogmatic immanence that allows describe it like a closed one, cultivated by a community of specialist relatively well defined. The Tax discipline has been helped by the conception of the rule of law, which has permitted to identify the strengthening of the trend to the legal immanence. It is inconceivable a society which not consider the tax institution. If it did, would cease to be a political society that actually exists. The tax dialectic could also be formulated within the understanding that presupposed by the private property, because only can pay the taxation, the subject of the taxable event, but at the same time, puts into question the core of private property, through which exists the institution of the tribute. In this brief investigation, we explain the shortcomings of the st...

The dialectic of the tribute or contradiction in its abstract essence, could be formulated as follows: the tax presupposes private property, because only the owner may be taxed as real estate, personal property or of indefinite assets expressed in paper money is that the subject of "taxable event" but at the same time, it puts into question (and of course, limits and cuts in practice) the very core of private property, through which the institution of the tax exists and may continue exist. This reflection, developed at the philosophical level, we can perceive that the institution called the tribute is also of interest to those who move in this complex area. In our country, the Consolidated Text of the Tax Code, approved by Supreme Decree N º 135-99-EF (published on August 19 of 1,999) chose the tripartite classification for purposes of developing the concept of species tax is so, accord...

The legal discipline called Finance and Tax Law is constituted by a conceptual system, equipped with a dogmatic immanence that allows describe it like a closed one, cultivated by a community of specialist relatively well defined. The Tax discipline has been helped by the conception of the rule of law, which has permitted to identify the strengthening of the trend to the legal immanence. It is inconceivable a society which not consider the tax institution. If it did, would cease to be a political society that actually exists. The tax dialectic could also be formulated within the understanding that presupposed by the private property, because only can pay the taxation, the subject of the taxable event, but at the same time, puts into question the core of private property, through which exists the institution of the tribute. In this brief investigation, we explain the shortcomings of the st...

La presente tuvo como objetivo demostrar la imposibilidad que tienen los empresarios inversionistas que constituyen sucursales en el extranjero, domiciliados en nuestro país, al encontrarse frente a una realidad controversial, debido a que no pueden arrastrar las pérdidas que se generan en las sucursales, generadas en el extranjero, debido a la interpretación inadecuada de una norma que así lo establece. El artículo 51° dispone que las utilidades negativas de fuente extranjera (FEXT) generadas por contribuyentes domiciliados en el país no son susceptibles de arrastre a ejercicios siguientes. La misma norma, con acierto, señala que no es posible aplicar las pérdidas que se generen en un ejercicio gravable a ejercicios anteriores, donde se hayan producido utilidades. Esta decisión normativa, evita lo que en el mundo financiero se conoce como el carryback, que viene a ser la trans...