With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional tax laws. While there are alternative ways for taxpayers to defend themselves against these laws, they are not equally suitable to protect their interests and lack the promptness that characterized the constitutionality control performed by the Public Administration. In this article, the authors propose the application of conventionality control by the Public Administration as an alternative solution that safeguards the fundamental rights of taxpayers with an immediacy similar to that allowed by constitutionality control.

No presenta resumen.

Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”.

With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional tax laws. While there are alternative ways for taxpayers to defend themselves against these laws, they are not equally suitable to protect their interests and lack the promptness that characterized the constitutionality control performed by the Public Administration. In this article, the authors propose the application of conventionality control by the Public Administration as an alternative solution that safeguards the fundamental rights of taxpayers with an immediacy similar to that allowed by constitutionality control.

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El régimen peruano de precios de transferencia limita la aplicación de ajustes que afecten negativamente a la recaudación tributaria, de modo tal que solo se permiten ajustes cuando estos corrijan el perjuicio fiscal que se generaría por la aplicación del IR sobre un valor distinto al de mercado. Por lo tanto, la importancia del perjuicio fiscal como requisito para realizar ajustes reside en constituirse como la condición que determinará si la asignación del valor de una transacción será (i) el valor de mercado según el ALP o (ii) el precio pactado entre las partes de la transacción. Este doble estándar será el elemento central alrededor del cual se desarrolla el presente trabajo, el cual empieza situando el requisito del perjuicio fiscal en el marco del debate internacional respecto a la finalidad de los regímenes de precios de transferencia. Posteriormente, se expone la ...

No presenta resumen

El autor realiza una crítica pormenorizada al artículo 200 de la Ley General de Sociedades, críticaen la cual, propone el cambio de la categoría imperativa de la norma por una de categoría dispositiva. Establece supuestos que beneficien a la separación a favor de los inversionistas y accionistas minoritarios. Propone una regulación atractiva para hacer que las transferencias de acciones sean más dinámicas y atractivas. Todo lo anterior, con el fin de beneficiar los intereses tanto de la sociedad como de los accionistas, tutelando sus derechos de manera más efectiva.

El régimen peruano de precios de transferencia limita la aplicación de ajustes que afecten negativamente a la recaudación tributaria, de modo tal que solo se permiten ajustes cuando estos corrijan el perjuicio fiscal que se generaría por la aplicación del IR sobre un valor distinto al de mercado. Por lo tanto, la importancia del perjuicio fiscal como requisito para realizar ajustes reside en constituirse como la condición que determinará si la asignación del valor de una transacción será (i) el valor de mercado según el ALP o (ii) el precio pactado entre las partes de la transacción. Este doble estándar será el elemento central alrededor del cual se desarrolla el presente trabajo, el cual empieza situando el requisito del perjuicio fiscal en el marco del debate internacional respecto a la finalidad de los regímenes de precios de transferencia. Posteriormente, se expone la ...

Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”.

Previamente a la última reforma del régimen peruano de precios de transferencia, solo se permitía la aplicación de métodos específicos de valoración, lo que generó una serie de problemas de índole práctica y constitucional. Estos se resolvieron parcialmente con la reciente inclusión de una disposición que permite la aplicación de “otros métodos”. El presente trabajo analiza la problemática de la situación previa, así como las soluciones que presenta la reforma y sus límites. Por último, se propone una serie de precisiones que, a juicio de los autores, deberían incluirse en la reglamentación de los “otros métodos”.

No description

No description

Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”.

With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional tax laws. While there are alternative ways for taxpayers to defend themselves against these laws, they are not equally suitable to protect their interests and lack the promptness that characterized the constitutionality control performed by the Public Administration. In this article, the authors propose the application of conventionality control by the Public Administration as an alternative solution that safeguards the fundamental rights of taxpayers with an immediacy similar to that allowed by constitutionality control.

Este breve ensayo presenta de forma introductoria un postulado novedoso: entender al acto de registrar como un acto posesorio. Se inicia con una revisión del fundamento de la posesión, desde la perspectiva de su utilidad práctica como herramienta de publicidad, para luego enfocarse en cómo, desde este fundamento, se debe entender que el acto de registrar es un acto posesorio. Posteriormente, se profundiza en algunas características de esta clase de posesión en específico, como su extensión temporal. Finalmente, se termina enunciando algunas consecuencias prácticas indubitables, cuyo posterior estudio exige atención prioritaria. This brief introductory essay presents a new postulate: to understand the act of registering as an act of possession. It begins with a review of the basis of possession, from the perspective of its practical usefulness as a publicity tool, and then focus...

The authors discussed on the alleged utility as well as the drawbacks of the mandatory determination of corporate purpose. They analyze and criticize the required characteristics of the corporate purpose by the Peruvian corporate regulation as well as the alleged benefits of making mandatory its determination. The authors propose the elimination of the obligation to determine the corporate purpose in order to give corporations freedom to configure their economic activity without being limited by an outdated rule.

Este breve ensayo presenta de forma introductoria un postulado novedoso: entender al acto de registrar como un acto posesorio. Se inicia con una revisión del fundamento de la posesión, desde la perspectiva de su utilidad práctica como herramienta de publicidad, para luego enfocarse en cómo, desde este fundamento, se debe entender que el acto de registrar es un acto posesorio. Posteriormente, se profundiza en algunas características de esta clase de posesión en específico, como su extensión temporal. Finalmente, se termina enunciando algunas consecuencias prácticas indubitables, cuyo posterior estudio exige atención prioritaria. This brief introductory essay presents a new postulate: to understand the act of registering as an act of possession. It begins with a review of the basis of possession, from the perspective of its practical usefulness as a publicity tool, and then focus...

The authors discussed on the alleged utility as well as the drawbacks of the mandatory determination of corporate purpose. They analyze and criticize the required characteristics of the corporate purpose by the Peruvian corporate regulation as well as the alleged benefits of making mandatory its determination. The authors propose the elimination of the obligation to determine the corporate purpose in order to give corporations freedom to configure their economic activity without being limited by an outdated rule.