Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code
In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision i...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2017 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/19082 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/19082 |
| Access Level: | acceso abierto |
| Palabra clave: | Aggressive Tax Planning Transfer Pricing Tax Avoidance Taxes Tax Code Anti-avoidance Rule Planificación fiscal agresiva Precios de Transferencia Elusión Fiscal Impuestos Código Tributario Norma Antielusiva |
| Sumario: | In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content. |
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