La Elusión Fiscal y la Norma XVI del Título Preliminar del Código Tributario
The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of le...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/123330 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/13613/14236 |
| Access Level: | acceso abierto |
| Palabra clave: | Law Illegitimate Tax Avoidance Rule Xvi Tax Code General Anti-Avoidance Rule Tax Planning Elusión Tributario Norma Xvi Código Tributario Clausula General Antielusiva Economía de Opción https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code. |
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