Labor and Tax Implications in the Recruitment of Foreign Workers and the Peculiarities of the Member Countries of the Andean Community

• Autores: Ramirez Punchin, Eddy Hills, Chuquillanqui Aragón, Oscar Raúl
• 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/12592
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12592
• Nivel de acceso: acceso abierto
• Materia: Trabajador extranjero; Migración laboral; Comunidad Andina de Naciones; Contratación; Impuesto; Trabajo; Ministerio de Trabajo y Promoción del Empleo; Superintendencia Nacional de Migraciones; Foreign worker; Labor migration; Andean Community of Nations; Hiring; Tax; Work; Ministry of Labor and Employment Promotion; National Superintendency of Migration

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer.