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1
artículo
Publicado 2020
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Purpose: The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect offiscal and tax policies on the socioeconomic structure.The purpose of this study is to examine how the changes in some macroeconomic indicators affect the taxburden. Design/methodology/approach – System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings – Based on the researchfindings, variables such as income per capita, foreign trading volume, thecapacity of employment, unemployment and economic share of industry sector effect tax burden in astatistically significant and positive direction. The reason that lies behind the positive effect of unemploymenton tax burden is the fact that the sense of social state is not...
2
artículo
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
3
artículo
Publicado 2024
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Research and development (R&D) is crucial for promoting knowledge generation as well as the acquisition of new knowledge, so as to enable the development of new products, processes, or services, and improve the existing ones. In this vein, countries make decisions to increase and sustain their innovation efforts and focus on public R&D expenditures. This paper seeks to analyse the pathways of national R&D systems of OECD countries. For this purpose, we conducted a descriptive and exploratory analysis for the period of 2000-2021. We used innovative effort variables, such as R&D intensity, as well as patents as an output variable. The sample consisted of 37 OECD countries, divided into five quintiles according to productivity performance during the study period. The results highlight cases of R&D systems that made a significant leap in productivity during the study peri...
4
artículo
This article examines the proposal called “Base Erosion and Profit Shifting” (Pillar II), known as GloBE proposal, following the OCDE/G20’s report released on October 2020. Because of its novelty, after describing its basic elements, it will be compared with other fiscal instruments that had similar aims. Finally, it will be evaluated, taking into account particularly its effect on international fiscal system on profits. The work concludes that, in spite of the GloBE proposal being a good approach, there are other simpler and more tested tools to achieve these goals.
5
artículo
Publicado 2021
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Purpose. The purpose of this paper is to analyse the role that different financial sources and financial specialization have on private research and development (R&D) activity in OECD countries. Design/methodology/approach. The authors developed several panel regressions choosing as a final model a two-way random effects regression to understand which funding sources are related to the R&D expenditure, and how financial specialization has links to the private portion of R&D aggregated expenditure. The authors include data from the years 2000 to 2016 for OECD countries. Findings. The results reinforce the critical role that stock markets have in enhancing private R&D and that bond markets have an inverse relationship with private R&D national expenditures. The authors do not find evidence of a link between bank sources and private R&D. Specialized financial systems (banking or market) sup...
6
objeto de conferencia
Publicado 2021
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Este webinar nos permitirá conocer más sobre los diversos recursos que se encuentra publicados en la biblioteca digital OECD, una plataforma que contienen estudios, reportes y estadísticas, que abarcan 17 áreas temáticas como agricultura, medio ambiente, economía, educación, empleabilidad, ciencias y tecnología, entre otros.
7
tesis de grado
Publicado 2024
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En la práctica frecuente, los préstamos pactados entre empresas que forman parte de un mismo grupo económico (empresas relacionadas o empresas vinculadas) suelen ser analizados tomando solo comparables de las tasas activas publicadas por Superintendencia de Banca, Seguros y AFP (SBS), lo cual no refleja la realidad económica de empresas independientes; por lo tanto, es cuestionable el cumplimiento del principio de plena competencia o valor de mercado. El presente trabajo evalúa una operación de préstamo financiero pactado entre empresas relacionadas a fin de analizarlo mediante la metodología de precios de transferencia comparando dos enfoques: utilizando información de las tasas de interés promedio de préstamos clasificados bajo criterios estándar como: riesgo comercial, fecha, plazo, moneda, entre otros definidos por la SBS; y, otro enfoque utilizando tasas de interés de o...
8
artículo
Publicado 2015
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This article evaluates and proposes a critique on the OECD’s BEPS Project. In the first three sections of the article behavioral logic of multinational companies are exposed, as well as the economic context in which the BEPS initiative arises and harmful tax practices develop. In subsequent sections we approach the objectives and principles of the BEPS plan and also addressed a critique of its development. Finally, we conclude that the BEPS plan has both structural and functional defects, although they are the best contemporary effort to counter BEPS, it is insufficient to curb multinationals aggressive tax planning practices.
9
artículo
Publicado 2019
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The main goal of the research will be to determine the size of the informal economy in Peru, Latin America and OCDE countries as well as to estimate the impact of the informal economy on tax revenues and the economic growth. To achieve the goal, the approach is made through MIMIC (multiple-indicator and multiple-cause) model. The main results show that the estimated average size of the informal economy as a percentage of the GDP in Peru is 37.4%, in Latin America is 34%, and in OCDE countries is 19.83%, which represents less than half of the Latin America average.
10
artículo
Publicado 2019
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The main goal of the research will be to determine the size of the informal economy in Peru, Latin America and OCDE countries as well as to estimate the impact of the informal economy on tax revenues and the economic growth. To achieve the goal, the approach is made through MIMIC (multiple-indicator and multiple-cause) model. The main results show that the estimated average size of the informal economy as a percentage of the GDP in Peru is 37.4%, in Latin America is 34%, and in OCDE countries is 19.83%, which represents less than half of the Latin America average.
11
tesis de grado
Publicado 2020
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Esta investigación tuvo como objetivo determinar las diferencias en el nivel de logro de la competencia científica, según PISA entre estudiantes de sexo masculino y femenino, de cuarto ciclo, Lima, 2019, se recurrió a la definición de competencia científica de la OECD (2016) en la que contiene el marco teórico de la evaluación realizada el año 2015, en la cual se sostiene que esta se caracteriza por la predisposición que posee el educando de involucrarse en actividades e ideas relacionadas con la ciencia, que le permitan un ejercicio efectivo de la ciudadanía en la que participe con argumentos respaldados por la ciencia y la tecnología y que estén la línea del bienestar personal y de la conservación medioambiental, para su evaluación propone tres competencias; para llevar a cabo la investigación se optó por el enfoque cuantitativo, la investigación fue de tipo básica ...
12
tesis de grado
Publicado 2021
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La metodología de autoevaluación OECD/DAC, también por las siglas en inglés OCDE/CAD propuesto por la ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS), específicamente por la DAC - Development Assistance Committee (Comité de asistencia al desarrollo) como “…organismo internacional que tiene como objetivo promover políticas para mejorar el bienestar social y económico de todos los pueblos del mundo, cooperando para responder a los desafíos económicos, sociales, medioambientales y de buen gobierno.” (Cabello, 2020) “El proceso de vinculación con la OCDE para alcanzar nuestro objetivo de incorporarnos como miembros plenos es una política de Estado que ha trascendido diferentes Gobiernos y goz de un importante consenso en la opinión pública. Ello se debe a que la OCDE ha acompañado a la región en la consolidación de economías más transparentes y enfo...
13
tesis de grado
Publicado 2024
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El objetivo general de la investigación consistió en el análisis e implementación de una metodología para la construcción de tasas de interés de mercado en préstamos intragrupo, bajo el enfoque de “economic modelling”, según la guía de directrices de la OECD. La aplicación de esta herramienta de modelación a nivel de grupos empresariales permite que las transacciones financieras entre partes vinculadas cumplan el principio “Arm’s Length” o de plena competencia, conforme a la legislación local vigente recogida en la Ley de IR y su Reglamento, así como las guías de directrices sobre PT publicadas por la OECD (2022). En el Perú, la regulación de precios de transferencia aplicada al análisis económico de transacciones financieras enfrenta desafíos prácticos vinculados con los elementos de comparabilidad necesarios para obtener información de mercado confiable....
14
artículo
Publicado 2024
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Research and development (R&D) is crucial for promoting knowledge generation as well as the acquisition of new knowledge, so as to enable the development of new products, processes, or services, and improve the existing ones. In this vein, countries make decisions to increase and sustain their innovation efforts and focus on public R&D expenditures. This paper seeks to analyse the pathways of national R&D systems of OECD countries. For this purpose, we conducted a descriptive and exploratory analysis for the period of 2000-2021. We used innovative effort variables, such as R&D intensity, as well as patents as an output variable. The sample consisted of 37 OECD countries, divided into five quintiles according to productivity performance during the study period. The results highlight cases of R&D systems that made a significant leap in productivity during the study period; however, the res...
15
artículo
Publicado 2015
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En la anterior edición de la Revista Quipukamayoc, Vol. 22 N° 42, Julio-Diciembre de 2014 fue publicado una primera entrega de este tema que denominamos “La Fiscalidad Internacional y los Convenios para evitar la doble imposición”, definimos los alcances jurídicos de los “Tratados Internacionales establecidos en los artículos Nºs. 55 al 57 de la Constitución Política del Perú y, desarrollamos el estudio de los tratados internacionales de carácter tributario denominados “Convenios para evitar la doble imposición” (en adelante CDI). Tuvimos como tarea esencial de este primer trabajo, el análisis de las causas de la doble imposición jurídica internacional y sus correctivos bilaterales establecidos por los CDI mediante acuerdos entre países. El análisis incorporó comentarios sobre el significado de los dos “Convenios Marco para evitar la doble imposición”, des...
16
artículo
Publicado 2015
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In the previous edition of Quipukamayoc Magazine, Vol. 22 No. 42, July-December 2014, was published the first installment of the topic we called “The Internatio-nal Tax and Agreements to avoid double taxation”. We defined the legal scope of “International treaties set out in articles Nos. 55 to 57 of the Political Constitution of Peru and developed the study of international tax treaties called “Agreements to avoid double taxation” (hereinafter CDI). We had the essential task in this first work, to analyze of the causes of international juridical double taxation and bilateral corrections established by the CDI under agreements among countries. The analysis incorporated comments on the meaning of the two “Framework agreements to avoid double taxation”, developed at the international level, particularly the most used by our country, “The OECD Model Convention Framework” d...
17
artículo
Publicado 2025
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This study critically and comparatively examines the characteristic aspects of the crime of active transnational bribery, considering its treatment in the regulations of Peru and Spain. In this context, from a criminological and historical approach to the fight against global corruption, but with special emphasis on Spanish criminal legal doctrine, we seek to contribute to its analysis and improvement. With this purpose, various proposals for regulatory reform will be presented for the current classification of active transnational bribery,among which the incorporation of a legal definition of the term “foreign public official or member of an international body” and the classification of a modalityof active transnational bribery, not exclusively linked to economic objectives, stand out. Finally, the criminal responsibility of legal entities in relation to the crime of international b...
18
artículo
Publicado 2021
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In this article, the author develops the problems in the application of Decision 578 in the pronouncements of the Peruvian Tax Administration and concludes that there is a need to explore and give greater content to the relationship between the legal system of the Andean Community and the Decision 578, since the latter is usually studied in isolation and seen as “another treaty” to avoid double taxation.
19
artículo
Publicado 2021
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In this article, the author develops the problems in the application of Decision 578 in the pronouncements of the Peruvian Tax Administration and concludes that there is a need to explore and give greater content to the relationship between the legal system of the Andean Community and the Decision 578, since the latter is usually studied in isolation and seen as “another treaty” to avoid double taxation.
20
artículo
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
