The reform of the text and the enactment of a new Civil Code both require a long and careful process; the work of a Reformer Commission should focus on   identifying areas for improvement in the text and propose solutions to the problems that may have occurred in theimplementation of the revised text.In this interview, Jorge Avendaño talks about his experience working in the Reformer Commissions of 1936 and 1984’s Civil Codes, the second of which he personally presided. He also refers to the proposals he made to the Book of Rights in Rem and the feasibility of its implementation.

No presenta resumen

The reform of the text and the enactment of a new Civil Code both require a long and careful process; the work of a Reformer Commission should focus on   identifying areas for improvement in the text and propose solutions to the problems that may have occurred in theimplementation of the revised text.In this interview, Jorge Avendaño talks about his experience working in the Reformer Commissions of 1936 and 1984’s Civil Codes, the second of which he personally presided. He also refers to the proposals he made to the Book of Rights in Rem and the feasibility of its implementation.

There are as many merger control mechanisms as jurisdictions, each one of them with its own strength and particularities. Such variety can be used to analyze the effectiveness of such techniques, and evaluate their applications in a local scale.In this article, the author reviews some of the principal aspects in which merger control mechanisms differ. Subsequently, and based on the advantages or disadvantages that these mechanisms may show, the author analyzes the characteristics that a merger control mechanism should have for it the be implemented in Perú our country.

No contiene resumen

The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace themost important issues. It was also heavily criticized for its content, especi by Rule XVI, an anti-avoidance measure allowing Sunat to determine the true nature of the taxable events that weren’t considered in the other cases referred to in the Tax Code, penalizing them when avoidance or fraud occurred.The interviewed lawyer claims that, although the issues that have been addressed in the reform are positive, they have neglected the most important issues –such as public spending, tax procedures and inefficient exemptions– due to political fear, leaving pending again a true tax reform that addresses the most importantissues.

There are as many merger control mechanisms as jurisdictions, each one of them with its own strength and particularities. Such variety can be used to analyze the effectiveness of such techniques, and evaluate their applications in a local scale.In this article, the author reviews some of the principal aspects in which merger control mechanisms differ. Subsequently, and based on the advantages or disadvantages that these mechanisms may show, the author analyzes the characteristics that a merger control mechanism should have for it the be implemented in Perú our country.

There are as many merger control mechanisms as jurisdictions, each one of them with its own strength and particularities. Such variety can be used to analyze the effectiveness of such techniques, and evaluate their applications in a local scale.In this article, the author reviews some of the principal aspects in which merger control mechanisms differ. Subsequently, and based on the advantages or disadvantages that these mechanisms may show, the author analyzes the characteristics that a merger control mechanism should have for it the be implemented in Perú our country.

The reform of the text and the enactment of a new Civil Code both require a long and careful process; the work of a Reformer Commission should focus on   identifying areas for improvement in the text and propose solutions to the problems that may have occurred in theimplementation of the revised text.In this interview, Jorge Avendaño talks about his experience working in the Reformer Commissions of 1936 and 1984’s Civil Codes, the second of which he personally presided. He also refers to the proposals he made to the Book of Rights in Rem and the feasibility of its implementation.

No contiene resumen

The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace themost important issues. It was also heavily criticized for its content, especi by Rule XVI, an anti-avoidance measure allowing Sunat to determine the true nature of the taxable events that weren’t considered in the other cases referred to in the Tax Code, penalizing them when avoidance or fraud occurred.The interviewed lawyer claims that, although the issues that have been addressed in the reform are positive, they have neglected the most important issues –such as public spending, tax procedures and inefficient exemptions– due to political fear, leaving pending again a true tax reform that addresses the most importantissues.

Una de las particularidades del Derecho Internacional es su falta de poder coercitivo. Ante la falta de algún ente que garantice su cumplimiento, surge la pregunta referida a si el Derecho Internacional es realmente eficaz y a cuáles son los medios con los que sí se cuenta para asegurar dicho cumplimiento. En la presente entrevista, se abarca la forma en que el Derecho Internacional se hace realidad y cómo es que éste logra permanecer independiente de los avatares políticos mundiales. El énfasis, en este caso, se dará sobre el Consejo de Seguridad de las Naciones Unidas y el papel que éste cumple, o podría cumplir, en el mantenimiento de la paz y el orden mundiales.

El marco normativo de las telecomunicaciones otorga a OSIPTEL –en calidad de regulador- la facultad de emitir mandatos de interconexión que obligan a las empresas operadoras a dar acceso a sus redes y permitir que estas se interconecten con otras redes de telecomunicaciones. Según este marco normativo, OSIPTEL emite los mandatos de interconexión en ejercicio de su “función normativa”. Sin embargo, ¿significa esto que los mandatos de interconexión son normas? ¿La función normativa que OSIPTEL ejerce al emitir un mandato de interconexión, determina la naturaleza jurídica de este acto? En este artículo, los autores analizan la referida figura a la luz de la doctrina y jurisprudencia de los actos y reglamentos administrativos, haciendo especial énfasis en la forma de impugnación de los mandatos y el reciente cambio de posición de OSIPTEL respecto de su impugna...