The tax problems of the Partnership agreement (Joint Venture)

• Autor: Salazar Mesías, Octavio
• Formato: artículo
• Fecha de Publicación: 2018
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/20287
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/20287
• Nivel de acceso: acceso abierto
• Materia: Asociación en participación; Tribunal Fiscal; Impuesto a la Renta; Seguridad Jurídica; Partnership agreement (Joint Venture); Tax Court; Income Tax; Legal security

In this article, the author analyzes the tax regime linked to the partnership agreement (joint venture) agreement, within the framework of a recent court resolution by the administrative authority on tax matters. In this regard, the author presents an interesting summary of the normative changes that took place around the partnership agreement, and presents us with an interesting position concerning the effects that the Tax Court Resolution would have on taxpayers. Finally, emphasizing the scenario of uncertainty surrounding the figure described, the author urges the creation of appropriate standards that provide legal security to the actors in the market.