No presenta resumen.

En el presente estudio, el autor comparte algunas reflexiones con relación a los gastos de representación y promoción y la utilización de los mismos como criterios de deducción al Impuesto a la Renta. Así, luego de diferenciar ambos conceptos a partir de valoraciones cuantitativas y cualitativas, analiza las implicancias que ello trae en el régimen del Impuesto General a las Ventas. Para tal efecto, toma como punto de referencia todo el bagaje jurisprudencial que el Tribunal Fiscal ha venido produciendo sobre el particular.

No presenta resumen

No presenta resumen

En esta ocasión el doctor Walter Villanueva Gutiérrez, nos habla acerca de la necesidad de definir el hecho gravado, además de la generalidad que el impuesto requiere, en relación a la prestación de servicios considerada en el Impuesto General a las Ventas. Para ello, nos presenta el concepto de las hipótesis de imposición, la definición residual de servicios y otros interesantes requisitos vinculados al mismo concepto

No presenta resumen

No presenta resumen

In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content.

Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence.

En el presente artículo, el autor analiza si es compatible la aplicación de las Normas Antielusivas Específicas (NAE) en el ámbito del Convenio para evitar la Doble Imposición (CDI). Para tal propósito, indaga sobre si el ordenamiento peruano adopta una postura monista o dualista sobre la incorporación de los CDI’S, de tal manera que se establezca la relación entre la ley interna y el tratado mediante la técnica de la remisión.

In this article, the author analyzes if the application of the Specific Antievasive Rules (NAE) is compatible in the scope of the Convention for the Avoidance of Double Taxation (CDI). For this purpose, he investigates if the Peruvian legal system adopts a monistic or dualistic position on the incorporation of CDI’s, so that the relationship between internal law and treaty by the technique of remission is established.

In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content.

No description

The main purpose of this article is to present the most relevant aspects of the Value Added Tax (VAT) in Peru. For that purpose, the aim of taxes is explained, as well as a brief description of indirect taxes. Likewise, the principle of neutrality is recognized as a neuralgic concept to understand the VAT. Based on this, an approximation is made from the economic foundations of the tax, such as value added and consumption, to finally, and under this premise, analyze its legal regulation, which uses concepts of Private Law.

This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines ...

La figura jurídica del Fideicomiso se encuentra regulada en nuestro ordenamiento desde principios de los noventa en la Ley del sistema Bancario y Financiero. Actualmente, es una herramienta dúctil, pero sobre todo su regulación normativa en el Derecho Civil suscita diversos problemas jurídicos. Por ello, el autor inicia su desarrollo analizando la figura del fideicomiso, sus características comunes con el patrimonio autónomo, cuál ha sido evolución legislativa y sus problemáticas en la esfera tributaria. En este artículo podrás encontrar un análisis crítico de cómo nuestra normativa tributaria ha venido regulando, de manera confusa y descoordinada, al fideicomiso. The legal institution of trust has been legislated in the Peruvian Law since the early years of nineties in the Law of Banking and Finance system. Currently, trusts have become in a ductile tool, but especially it...

El artículo no presenta resumen.

Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence.

En esta ocasión el doctor Walter Villanueva Gutiérrez, nos habla acerca de la necesidad de definir el hecho gravado, además de la generalidad que el impuesto requiere, en relación a la prestación de servicios considerada en el Impuesto General a las Ventas. Para ello, nos presenta el concepto de las hipótesis de imposición, la definición residual de servicios y otros interesantes requisitos vinculados al mismo concepto.

This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines ...