The objective of this paper is to demonstrate the relevance of the tax regime that taxes dividends as a factor that affects the investmentclimate of the country, regarding the constant evolution in their regulation and corporate income. In this sense, we will analyze the fiscal policy regarding the taxability of dividends, the critical aspects of the current regulation, and the international tax planning that can be developed based on the agreements to avoid double taxation signed by Peru.

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La energía es pilar fundamental para el desarrollo de la sociedad y los sectores económicos que la componen; sin embargo, es una de las mayores fuentes de emisión de Gases de Efecto Invernadero (GEI), por lo que múltiples países alrededor del globo han visto por conveniente promover cambios en su matriz energética, a través de incentivos tributarios a la inversión, generación y consumo de energía proveniente de fuentes menos contaminantes, como son los Recursos Energéticos Renovables (RER), e implementar a su vez impuestos al carbono, entre otras razones, para reducir el consumo de combustibles fósiles.Todo ello se enmarca dentro de la lucha mundial contra el cambio climático y el cumplimiento de los compromisos asumidos en el marco del Acuerdo de París para reducir las emisiones de GEI a nivel país.A continuación, se analiza cómo se ha venido dando la introducción de l...

Energy is a fundamental element for the development of society and the economic sectors that comprise it. However, it is one of the largest sources of Greenhouse Gas (GHG) emissions, which is why many countries around the globe have seen fit to promote changes in their energy matrix through tax incentives for investment, generation and consumption from less polluting energy sources such as Renewable Energy Resources (RER) and implementation of carbon taxes, among others, to reduce the consumption of fossil fuels.All these actions are part of the global efforts against climate change and the fulfillment of the commitments assumed by all countries that signed the Paris Agreement to reduce GHG emissions at the country level.In this sense, the introduction of carbon taxes in the international contexis analyzed in the following document, offering a contextualization of the changes made in mul...

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The objective of this paper is to demonstrate the relevance of the tax regime that taxes dividends as a factor that affects the investmentclimate of the country, regarding the constant evolution in their regulation and corporate income. In this sense, we will analyze the fiscal policy regarding the taxability of dividends, the critical aspects of the current regulation, and the international tax planning that can be developed based on the agreements to avoid double taxation signed by Peru.

No description

Energy is a fundamental element for the development of society and the economic sectors that comprise it. However, it is one of the largest sources of Greenhouse Gas (GHG) emissions, which is why many countries around the globe have seen fit to promote changes in their energy matrix through tax incentives for investment, generation and consumption from less polluting energy sources such as Renewable Energy Resources (RER) and implementation of carbon taxes, among others, to reduce the consumption of fossil fuels.All these actions are part of the global efforts against climate change and the fulfillment of the commitments assumed by all countries that signed the Paris Agreement to reduce GHG emissions at the country level.In this sense, the introduction of carbon taxes in the international contexis analyzed in the following document, offering a contextualization of the changes made in mul...

The objective of this paper is to demonstrate the relevance of the tax regime that taxes dividends as a factor that affects the investmentclimate of the country, regarding the constant evolution in their regulation and corporate income. In this sense, we will analyze the fiscal policy regarding the taxability of dividends, the critical aspects of the current regulation, and the international tax planning that can be developed based on the agreements to avoid double taxation signed by Peru.