La investigación se destina a realizar un estudio doctrinario y jurisprudencial, además de un ejercicio de derecho comparado con la finalidad de entender, interpretar y aplicar la Cláusula Antielusiva General (“CAG”), contenida en la Norma XVI del Título Preliminar del Código Tributario, específicamente, respecto a las nociones de artificioso o impropio descritas en el inciso a) de la mencionada norma. A pesar de que la literatura peruana sobre el tema es vasta; por el contrario, la jurisprudencia cuenta con un desarrollo relevante, debido principalmente a la suspensión de la aplicación de la CAG. No obstante, aun con la gran cantidad de textos sobre la CAG, la importación por parte de la doctrina peruana de nociones utilizadas en España para entender nuestra CAG no resultan muy útiles, dada las dificultades que dichos conceptos padecen en la jurisprudencia española y por...

La investigación se destina a realizar un estudio doctrinario y jurisprudencial, además de un ejercicio de derecho comparado con la finalidad de entender, interpretar y aplicar la Cláusula Antielusiva General (“CAG”), contenida en la Norma XVI del Título Preliminar del Código Tributario, específicamente, respecto a las nociones de artificioso o impropio descritas en el inciso a) de la mencionada norma. A pesar de que la literatura peruana sobre el tema es vasta; por el contrario, la jurisprudencia cuenta con un desarrollo relevante, debido principalmente a la suspensión de la aplicación de la CAG. No obstante, aun con la gran cantidad de textos sobre la CAG, la importación por parte de la doctrina peruana de nociones utilizadas en España para entender nuestra CAG no resultan muy útiles, dada las dificultades que dichos conceptos padecen en la jurisprudencia española y por...

The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has promoted the Multilateral Convention, as the instrument that collects the BEPS Action Plan reports. However, its incorporation requires profound reflections on the relationship between this instrument and our treaties and its impact on domestic legislation, due to the complexity that comes with the addition of a third law layer. The concept of permanent establishment of the Multilateral Instrument is one of the issues that requires such analysis. Providing interpretative content to this concept can be determinant to establishing the power to impose of various jurisdictions that are part of the Multilateral Instrument, which will translate into the success or failure of O...

The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has promoted the Multilateral Convention, as the instrument that collects the BEPS Action Plan reports. However, its incorporation requires profound reflections on the relationship between this instrument and our treaties and its impact on domestic legislation, due to the complexity that comes with the addition of a third law layer. The concept of permanent establishment of the Multilateral Instrument is one of the issues that requires such analysis. Providing interpretative content to this concept can be determinant to establishing the power to impose of various jurisdictions that are part of the Multilateral Instrument, which will translate into the success or failure of O...

The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has promoted the Multilateral Convention, as the instrument that collects the BEPS Action Plan reports. However, its incorporation requires profound reflections on the relationship between this instrument and our treaties and its impact on domestic legislation, due to the complexity that comes with the addition of a third law layer. The concept of permanent establishment of the Multilateral Instrument is one of the issues that requires such analysis. Providing interpretative content to this concept can be determinant to establishing the power to impose of various jurisdictions that are part of the Multilateral Instrument, which will translate into the success or failure of O...