En los últimos 20 años, los derrames de petróleo en la Amazonía se han incrementado exponencialmente. Sus impactos no sólo son ecológicos, sino que afectan diferencialmente a los pueblos indígenas, que dependen del hábitat y los ecosistemas de sus territorios para subsistir. Esta investigación analiza una de las dimensiones de los derrames de petróleo en la Amazonía peruana: la tributación. En particular, se enfoca en evaluar y revisitar críticamente las decisiones de los órganos de la administración tributaria sobre la deducción de diversos gastos de mitigación y resarcimiento de derrames de petróleo en los Lotes 8 y 192 en la determinación del Impuesto a la Renta. La hipótesis de esta investigación parte de la siguiente premisa: la deducibilidad de este tipo de gastos en el Impuesto a la Renta contraviene las obligaciones provenientes del Sistema Interamericano de ...

En los últimos 20 años, los derrames de petróleo en la Amazonía se han incrementado exponencialmente. Sus impactos no sólo son ecológicos, sino que afectan diferencialmente a los pueblos indígenas, que dependen del hábitat y los ecosistemas de sus territorios para subsistir. Esta investigación analiza una de las dimensiones de los derrames de petróleo en la Amazonía peruana: la tributación. En particular, se enfoca en evaluar y revisitar críticamente las decisiones de los órganos de la administración tributaria sobre la deducción de diversos gastos de mitigación y resarcimiento de derrames de petróleo en los Lotes 8 y 192 en la determinación del Impuesto a la Renta. La hipótesis de esta investigación parte de la siguiente premisa: la deducibilidad de este tipo de gastos en el Impuesto a la Renta contraviene las obligaciones provenientes del Sistema Interamericano de ...

The global pandemic crisis has created a valuable opportunity to promote green recovery policies at the level of regional integration blocks that are tightly aligned to climate policies, including carbon pricing. The European Union’s Green Deal is an example. We propose that the Andean Community (CAN, by its acronym in Spanish) follows that example by establishing carbon pricing policies in its community law framework, adapting it to its level of regional integration and to the needs of its member countries. We suggest five ideas of carbon pricing policies that Andean countries could adopt within the CAN: phasing out of fossil fuel subsidies, regulating a border-adjustment carbon tax, creating a regional carbon tax, defining a reference social carbon price, and establishing a regional carbon market. To achieve them, the Andean Community can choose between establishing community legisla...

The global pandemic crisis has created a valuable opportunity to promote green recovery policies at the level of regional integration blocks that are tightly aligned to climate policies, including carbon pricing. The European Union’s Green Deal is an example. We propose that the Andean Community (CAN, by its acronym in Spanish) follows that example by establishing carbon pricing policies in its community law framework, adapting it to its level of regional integration and to the needs of its member countries. We suggest five ideas of carbon pricing policies that Andean countries could adopt within the CAN: phasing out of fossil fuel subsidies, regulating a border-adjustment carbon tax, creating a regional carbon tax, defining a reference social carbon price, and establishing a regional carbon market. To achieve them, the Andean Community can choose between establishing community legisla...

The global pandemic crisis has created a valuable opportunity to promote green recovery policies at the level of regional integration blocks that are tightly aligned to climate policies, including carbon pricing. The European Union’s Green Deal is an example. We propose that the Andean Community (CAN, by its acronym in Spanish) follows that example by establishing carbon pricing policies in its community law framework, adapting it to its level of regional integration and to the needs of its member countries. We suggest five ideas of carbon pricing policies that Andean countries could adopt within the CAN: phasing out of fossil fuel subsidies, regulating a border-adjustment carbon tax, creating a regional carbon tax, defining a reference social carbon price, and establishing a regional carbon market. To achieve them, the Andean Community can choose between establishing community legisla...