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1
artículo
The Peru, develops from about 20 years ago macroeco-nomic policy of opening up to international capital, the export of primary products and the promotion of goods subject to a production process that will generate an exportable and competitive value added in the world market. In this context, is a “state policy” subscription “international agreements” that allow us to complement our macroeconomic policies and agree with other countries, and the study, assessment and resolution of their tax effects, in the search for legal certainty to foreign investment and competitiveness of our value-added production, looking at the world as a target.This work analyzes and explains the causes of interna-tional juridical double taxation, which originated in their tax effects corrective established in CDI. Because of this, we apply ourselves the analysis and comments on the purpose and scope of t...
2
artículo
Publicado 2019
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In the Peruvian practice of international law, the universe of international agreements is not reduced merely to treaties. In that context, this article seeks to examine the international instrument par excellence that is celebrated between public entities of at least two States. Such accord, within the framework of Peruvian legislation, is called «interinstitutional agreement».First, this paper will study the main characteristics of this kind of agreement with the purpose of identifying its legal nature. Subsequently, it will examine some of the main challenges the use of an interinstitutional agreement faces: (1) the difficulty of classifying an interinstitutional agreement as a legal norm within the Peruvian system of law sources; (2) the possible confusion with other international instruments, such as twinning arrangements (a kind of interinstitutional agreement), memoranda ...
3
artículo
The Peru, develops from about 20 years ago macroeco-nomic policy of opening up to international capital, the export of primary products and the promotion of goods subject to a production process that will generate an exportable and competitive value added in the world market. In this context, is a “state policy” subscription “international agreements” that allow us to complement our macroeconomic policies and agree with other countries, and the study, assessment and resolution of their tax effects, in the search for legal certainty to foreign investment and competitiveness of our value-added production, looking at the world as a target.This work analyzes and explains the causes of interna-tional juridical double taxation, which originated in their tax effects corrective established in CDI. Because of this, we apply ourselves the analysis and comments on the purpose and scope of t...
4
artículo
Publicado 2019
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In the Peruvian practice of international law, the universe of international agreements is not reduced merely to treaties. In that context, this article seeks to examine the international instrument par excellence that is celebrated between public entities of at least two States. Such accord, within the framework of Peruvian legislation, is called «interinstitutional agreement».First, this paper will study the main characteristics of this kind of agreement with the purpose of identifying its legal nature. Subsequently, it will examine some of the main challenges the use of an interinstitutional agreement faces: (1) the difficulty of classifying an interinstitutional agreement as a legal norm within the Peruvian system of law sources; (2) the possible confusion with other international instruments, such as twinning arrangements (a kind of interinstitutional agreement), memoranda ...
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6
artículo
Publicado 2022
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The objective of this article is to analyze why non-binding measures taken by States may be challenged to determine non-compliance with the provisions of international trade agreements. This research reviewed the decisions of the dispute settlement bodies of three trade agreements: the Andean Community, the World Trade Organization and the European Union. It is argued that in the field of international trade, the content, characteristics and role of non-binding measures are assessed to analyze their incompatibility with international standards and determine non-compliance of States.
7
artículo
Publicado 2022
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The objective of this article is to analyze why non-binding measures taken by States may be challenged to determine non-compliance with the provisions of international trade agreements. This research reviewed the decisions of the dispute settlement bodies of three trade agreements: the Andean Community, the World Trade Organization and the European Union. It is argued that in the field of international trade, the content, characteristics and role of non-binding measures are assessed to analyze their incompatibility with international standards and determine non-compliance of States.
8
artículo
Publicado 2019
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In a context where the consequences of rising temperatures are already beginning to be felt around the world, it is urgent to adopt concrete measures to slow down and limit global warming. This is the aim of the Paris Agreement, of which 196 of the 197 member states of the UN are party. However, despite ambitious targets and means that take into account the difficulties of some countries, the expected results are uncertain.
9
artículo
Publicado 2019
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In a context where the consequences of rising temperatures are already beginning to be felt around the world, it is urgent to adopt concrete measures to slow down and limit global warming. This is the aim of the Paris Agreement, of which 196 of the 197 member states of the UN are party. However, despite ambitious targets and means that take into account the difficulties of some countries, the expected results are uncertain.
10
artículo
Publicado 2018
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This article develops the following idea: A change in the internal regulatory framework related to foreign investors in a State can be useful to prevent conflicts and Investor-Sate Dispute Settlement. Also it can serve to States that have terminated its international agreements to remain attractive to Foreign Direct Investment at the legal level. The change of the internal regulation may follow the basic standards of International Investment Agreements in order to achieve this goal.
11
artículo
Publicado 2018
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This article develops the following idea: A change in the internal regulatory framework related to foreign investors in a State can be useful to prevent conflicts and Investor-Sate Dispute Settlement. Also it can serve to States that have terminated its international agreements to remain attractive to Foreign Direct Investment at the legal level. The change of the internal regulation may follow the basic standards of International Investment Agreements in order to achieve this goal.
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artículo
Publicado 2021
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2020 marks the beginning of Covid 19 and due to a polarized political environment; in which was inserted the ratification of the “Regional Agreement on Access to Information, Public Participation and Access to Justice in Environmental Matters in Latin America and the Caribbean”, or better known as the Escazu Agreement. This debate took place on social networks such as in the Foreign Relations Commission of Congress sessions that finally shelved the executive's request for ratification of said international human rights treaty. This article will focus on clarifying some of the main arguments produced in the public debate about the convenience or not of the Escazu Agreement, from the principles, regulations, and practices of international environmental law. Criticisms, doubts, and concerns towards the agreement focused on formal and substantive arguments. The first ones focused on how ...
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artículo
Over the years, the Convention to Avoid Double Taxation (hereinafter CDI) has become an important tool for tax law. Foreign investors - when placing their capital - will choose as their first option the country with which they have a CDI signed, and thus avoid double taxation with respect to the activities or investments they carry out. Not all countries have the aforementioned agreements, this being an aspect that foreign investors evaluate to ensure the greatest profitability of their investment. The States and technical teams of each of the countries interested in subscribing to a CDI carry out a series of negotiations in accordance with their legislation. There are some South American countries with great interest in subscribing to CDIs, and in this type of situation the long-term economic advantage generated by their subscription must be evaluated.
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artículo
Publicado 2025
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This article investigates how liberal environmentalism appears in Brazilian and Chinese discourses within the framework of the Paris Agreement, particularly in their Nationally Determined Contributions (NDCs). Data is collected from documentary and bibliographic sources, which include the NDCs of Brazil and China, as well as records of dialogues, negotiations, agreements, and rules that shape international climate policy. Discourse analysis is employed as the technique for data analysis. It is emphasized that there are three political-ideological pillars that constitute liberal environmentalism—namely, sustainable development, the green economy, and carbon metrics—which guide the analysis of Brazilian and Chinese discourses. The study finds that both Brazil and China present climate change mitigation goals that are primarily oriented toward preserving the logic of capital, as opposed...
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artículo
Publicado 2023
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In commemoration of the celebration of the fifth quinquennium since the Brasilia Peace Accords between Peru and Ecuador, this article delves into the enduring diplomatic relationship between both nations, from historical conflicts to milestones of collaboration. The Agreements signed in 1998 marked the beginning of an era of economic collaboration that was reflected in the growth of bilateral trade and significant foreign direct investment. In addition, the fruitful Peruvian-Ecuadorian relationship covers areas such as sustainable development, education, health care and energy. Also, the Agreements played a fundamental role in strengthening regional security, stopping the production of illicit drugs and improving the position of nations in international forums. In essence, the Brasilia Peace Accords serve as a legal and diplomatic model for conflict resolution, fostering lasting peace an...
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artículo
In the first part we introduce what we consider the main features of the United Nations Framework Convention on Climate Change (CMCC) and its context, in terms of prejuridical issues about climate diplomacy and general considerations about this convention. In the second part, we discuss some references in order to show the synergies between the international agreements and the CMCC and some other more specific legal instruments.
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artículo
In the first part we introduce what we consider the main features of the United Nations Framework Convention on Climate Change (CMCC) and its context, in terms of prejuridical issues about climate diplomacy and general considerations about this convention. In the second part, we discuss some references in order to show the synergies between the international agreements and the CMCC and some other more specific legal instruments.
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artículo
After the accession of Donald Trump as president of the United States, the recent protectionist trade environment is guarantee that the American trade policy could affect Latin American countries, due to the importance of United States as trading partner. These policies would not only affect Latin American countries, but also their main trading partners as China, that could respond with other protectionist policies, which could lead to the beginning of a domino effect, where the biggest loser could be Latin America. Taking into account the current international context, in this article it will be making policy recommendations on Free Trade Agreement issues aimed to reducing the possible impacts of American trade policies in Latin American countries (especially, considering the recent United States’ withdraw from the Trans-Pacific Partnership deal).
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artículo
After the accession of Donald Trump as president of the United States, the recent protectionist trade environment is guarantee that the American trade policy could affect Latin American countries, due to the importance of United States as trading partner. These policies would not only affect Latin American countries, but also their main trading partners as China, that could respond with other protectionist policies, which could lead to the beginning of a domino effect, where the biggest loser could be Latin America. Taking into account the current international context, in this article it will be making policy recommendations on Free Trade Agreement issues aimed to reducing the possible impacts of American trade policies in Latin American countries (especially, considering the recent United States’ withdraw from the Trans-Pacific Partnership deal).
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artículo
Publicado 2014
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On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders from 35% to 44.45%, unless they are resident of countries that have treaties to avoid the double taxation with Chile.
