Accreditation of Experiences in Public and Private Tenders through Corporate Reorganizations

• Autor: Enríquez Cuellar, Carlos
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/25671
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/25671
• Nivel de acceso: acceso abierto
• Materia: Derecho Corporativo; Licitaciones; Reorganizaciones Societarias; Acreditación de experiencias; Corporate Law; Tenders; Corporate Reorganizations; Accreditation of experiences

This article seeks to carry out an analysis regarding the application of Corporate Reorganizations as mechanisms to accredit the transfer of ownership of Experiences in Public and Private Tenders before the authority in charge of regulating said procedures in Peru (OSCE). In this way, we analyze the main regulatory pronouncements and technical opinions issued, as well as relevant accounting provisions that are applicable, complementing this with our legal analysis of regulatory provisions applicable to corporations, so that we can develop an optimal corporate planning suitable for this type of operations.