The following work develops financial assistance and leveraged buyouts or leveraged purchases in light of article 106 of the Ley General de Sociedades (Peruvian Companies Act). It is discussed whether this is a prohibited mechanism or not and its implications today in Peru. The objective is to give an answer about the prohibition or not of its use. It starts by explaining this way of financing in the market and to show its advantages its observations and why it is not within the legal prohibitions. A description of the current doctrine and a development of a personal position on the subject will be made.There is also the participation of prominent lawyers in the field who explain the usefulness and real impact that these operations have on the country’s legal practice. The main conclusions reached is that it is not a mechanism prohibited by the LGS, however, there must be a m...

The following work develops financial assistance and leveraged buyouts or leveraged purchases in light of article 106 of the Ley General de Sociedades (Peruvian Companies Act). It is discussed whether this is a prohibited mechanism or not and its implications today in Peru. The objective is to give an answer about the prohibition or not of its use. It starts by explaining this way of financing in the market and to show its advantages its observations and why it is not within the legal prohibitions. A description of the current doctrine and a development of a personal position on the subject will be made.There is also the participation of prominent lawyers in the field who explain the usefulness and real impact that these operations have on the country’s legal practice. The main conclusions reached is that it is not a mechanism prohibited by the LGS, however, there must be a m...

¿Cuáles son los parámetros que existían en la Norma VIII del Título Preliminar del Código Tributario a fines de 1990 e inicios del siglo XXI? ¿La SUNAT podría calificar la realidad económica de los actos de los contribuyentes para aplicar un hecho imponible? En el marco de la RTF Nº 07577-8-2014 la administración tributaria calificó de simulada una fusión, por considerar que únicamente buscaba un beneficio tributario otorgado por la Ley Nº 26283. Una aproximación preliminar sería que SUNAT no podía argumentar fraude a la ley, por lo que utilizó la herramienta a su alcance para cuestionar la reorganización corporativa. No obstante, no pudo demostrar con solidez lo anterior. Se buscará responder si efectivamente hubo una simulación, y si es que habían otras herramientas jurídicas que se podrían haber aplicado al caso, aplicando el el fraude de ley como principio ge...

¿Cuáles son los parámetros que existían en la Norma VIII del Título Preliminar del Código Tributario a fines de 1990 e inicios del siglo XXI? ¿La SUNAT podría calificar la realidad económica de los actos de los contribuyentes para aplicar un hecho imponible? En el marco de la RTF Nº 07577-8-2014 la administración tributaria calificó de simulada una fusión, por considerar que únicamente buscaba un beneficio tributario otorgado por la Ley Nº 26283. Una aproximación preliminar sería que SUNAT no podía argumentar fraude a la ley, por lo que utilizó la herramienta a su alcance para cuestionar la reorganización corporativa. No obstante, no pudo demostrar con solidez lo anterior. Se buscará responder si efectivamente hubo una simulación, y si es que habían otras herramientas jurídicas que se podrían haber aplicado al caso, aplicando el el fraude de ley como principio ge...

The following work develops financial assistance and leveraged buyouts or leveraged purchases in light of article 106 of the Ley General de Sociedades (Peruvian Companies Act). It is discussed whether this is a prohibited mechanism or not and its implications today in Peru. The objective is to give an answer about the prohibition or not of its use. It starts by explaining this way of financing in the market and to show its advantages its observations and why it is not within the legal prohibitions. A description of the current doctrine and a development of a personal position on the subject will be made.There is also the participation of prominent lawyers in the field who explain the usefulness and real impact that these operations have on the country’s legal practice. The main conclusions reached is that it is not a mechanism prohibited by the LGS, however, there must be a m...