Citas bibligráficas
Uzuriaga, G., (2022). Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 03701-9-2020 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/23148
Uzuriaga, G., Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 03701-9-2020 []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/23148
@misc{renati/1661618,
title = "Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 03701-9-2020",
author = "Uzuriaga Egoavil, Gabriela Valeria",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
The objective of this report is to identify and criticize the interpretations carried out regarding compliance with the formal requirement referred to in Supreme Decree No. 090-2008-EF in order to be able to apply the benefits contemplated in the Double Taxation Treaty (hereinafter, "DTT"). This will be carried attending to the legal arguments raised by the Tax Court in Resolution No. 03701-9-2020, whose mandatory enforcement finally establishes a unified criterion regarding the problem under analysis pronouncing on the second paragraph of article 76 of the Income Tax Law (hereinafter, "ITL") which establishes that, at the time of accounting for the expense or cost, in order to apply a DTT, it is not required to exhibit the respective Certificate of Residence. However, this work finds its justification in the legal consequences generated by the conclusions reached by the Tax Court insofar as these will directly affect the taxpayers in the following points: (i) the companies must have the certificate of residence on the date of payment for the service rendered by the non-domiciled subject; (ii) the certificate of residence must accredit the residence of the non-domiciled subject corresponding to the period in which the service was rendered; and, (ii) regardless of their date of issue, the certificates of residence refer to a period prior to the date of the application. Therefore, to the extent that these will directly affect taxpayers who choose to apply a DTT, the purpose is to analyze the legal problems arising from such interpretation, taking into account the characteristics of Tax law.
IMPORTANTE
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