The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

• Autor: Flores Benavides, Rodrigo
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/12590
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12590
• Nivel de acceso: acceso abierto
• Materia: Doble imposición jurídica; Doble imposición económica; Método de exención; Método del crédito; Crédito tributario; Crédito tributario extranjero indirecto; Proyecto de ley; Convenios de Doble Imposición; Juridical double taxation; Economic double taxation; Exemption method; Credit method; Tax credit; Indirect foreign tax credit; Bill of law; Double Tax Treaties

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.