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Altamirano, M., (2020). La elusión en el Sistema Tributario Peruano. Análisis de casos relevantes [Universidad de Lima]. https://hdl.handle.net/20.500.12724/14519
Altamirano, M., La elusión en el Sistema Tributario Peruano. Análisis de casos relevantes []. PE: Universidad de Lima; 2020. https://hdl.handle.net/20.500.12724/14519
@mastersthesis{renati/1435314,
title = "La elusión en el Sistema Tributario Peruano. Análisis de casos relevantes",
author = "Altamirano Bellido, Milton",
publisher = "Universidad de Lima",
year = "2020"
}
Title: La elusión en el Sistema Tributario Peruano. Análisis de casos relevantes
Authors(s): Altamirano Bellido, Milton
Advisor(s): Gamba Valega, César Martín
Keywords: Elusión tributaria; Impuestos; Tax avoidance; Taxes
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.00
Issue Date: 2020
Institution: Universidad de Lima
Abstract: El presente trabajo analiza la elusión según los párrafos segundo al quinto de la Norma XVI vigente y la simulación, con el objetivo de identificar cuáles son los rasgos característicos de una operación que se configura elusiva dentro de aplicación de los supuestos de la Norma XVI, asimismo expondrá dos casos cuya aplicación fue la Norma VIII del Código Tributario, en donde se aprecia la posición de la Administración Tributaria, la del Tribunal Fiscal y como finalmente se resolvió en última instancia en el Poder judicial. Se expondrá los argumentos a favor y en contra de los reparos formulados por la Administración Tributaria por simulación y elusión pero que tuvieron tratamientos y apreciaciones diferentes, en las diferentes instancias hasta el resultado final.
The present work will analyze the circumvention according to the second and fifth paragraphs of the current Norma XVI and the simulation, with the aim of identifying what are the characteristic features of an operation that is elusive in application of the assumptions of Standard XVI, also He will present two cases whose application was Standard VIII of the Tax Code, where the position of the Tax Administration, that of the Tax Court and how it was ultimately resolved in the Judicial Branch. The arguments for and against the objections formulated by the Tax Administration for simulation and circumvention operations but that had different treatments and assessments, in the instances until the result, will be presented.
The present work will analyze the circumvention according to the second and fifth paragraphs of the current Norma XVI and the simulation, with the aim of identifying what are the characteristic features of an operation that is elusive in application of the assumptions of Standard XVI, also He will present two cases whose application was Standard VIII of the Tax Code, where the position of the Tax Administration, that of the Tax Court and how it was ultimately resolved in the Judicial Branch. The arguments for and against the objections formulated by the Tax Administration for simulation and circumvention operations but that had different treatments and assessments, in the instances until the result, will be presented.
Link to repository: https://hdl.handle.net/20.500.12724/14519
Discipline: Tributación y Política Fiscal
Grade or title grantor: Universidad de Lima. Escuela de Posgrado
Grade or title: Maestro en Tributación y Política Fiscal
Juror: Iannacone Silva, Felipe Eduardo; Gamba Valega, Césa Martín; Garret Vargas, Juan Alberto
Register date: 15-Nov-2021
This item is licensed under a Creative Commons License