Bibliographic citations
Bardellini, B., (2022). 1. Arbitraje de inversiones; 2. Reparo a la base imponible del impuesto a la renta [Trabajo de suficiencia profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661253
Bardellini, B., 1. Arbitraje de inversiones; 2. Reparo a la base imponible del impuesto a la renta [Trabajo de suficiencia profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661253
@misc{renati/400612,
title = "1. Arbitraje de inversiones; 2. Reparo a la base imponible del impuesto a la renta",
author = "Bardellini Ruiz, Bruno Luciano",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The file of the International Center for Settlement of Investment Disputes - ICSID No. ARB/03/28, corresponds to an arbitration initiated by Duke Energy International Peru Investments No.1, due to the violation of the investment agreement legal stability signed with the Republic of Peru on July 24, 2001, as a result of the plaintiff's participation in the privatization process carried out by the Republic of Peru. The plaintiff maintains that the violation of the legal stability agreement originates from the actions of the National Superintendence of Customs and Tax Administration - SUNAT, specifically, on the application of the general anti-avoidance clause contained in the Tax Code and in the resolution issued by the Tax Court, which would have violated the guarantees established in said agreement, such as: i) Guarantee of stabilization of the tax regime, ii) Guarantee of non-discrimination, iii) Guarantee of free remittance of capital, and iv) Good faith and own acts.
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