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Doctoral thesis
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https://doi.org/10.26439/ulima...
Doctoral thesis . 2020 . Peer-reviewed
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Expediente civil No.854-2010 sobre: arbitraje ad hoc de derecho Expediente tributario No.2054-2012 sobre: código tributario e impuesto a la renta

Authors: Quintanilla Camargo, Romilio Luis;

Expediente civil No.854-2010 sobre: arbitraje ad hoc de derecho Expediente tributario No.2054-2012 sobre: código tributario e impuesto a la renta

Abstract

Materia: Arbitraje Ad Hoc de Derecho Nº de Expediente: 854-2010 El presente expediente versa sobre un arbitraje ad hoc de derecho entre privados en el cual una de las partes exige que se le transfieran unos derechos mineros en atención a una supuesta obligación de la otra parte, asimismo, el demandante solicita que se le pague una indemnización por daño emergente, lucro cesante y daño moral, en atención a una venta frustrada de los derechos mineros no transferidos en su debido momento. Materia: Código Tributario e Impuesto a la Renta No de Expediente: 2054-2012 El presente expediente versa sobre unos reparos al impuesto a la renta de los ejercicios 1998-2001, vinculados a la causalidad de los intereses por un préstamo para la adquisición de acciones de una empresa peruana, así como a la revaluación de activos previos a una fusión generando mayor gasto tributario. Este último reparo es desconocido por la SUNAT en atención a la Norma VIII del Código Tributario vigente en los períodos fiscalizados.

Country
Peru
Related Organizations
Keywords

Income tax, Arbitration, Impuesto a la renta, Arbitraje

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid