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Articles 1 - 6 of 6
Full-Text Articles in Tax Law
La Tasa Del Iva Peruano, Renierd Rios
La Tasa Del Iva Peruano, Renierd Rios
renierd rios
En el presente trabajo tratamos de exponer la no regresividad del IVA peruano. A efectos de nuestro análisis, debemos empezar por señalar que en cualquier elaboración de un sistema tributario debe cuidarse dos objetivos: la eficiencia y la equidad. Tanto la recaudación como la competencia son temas de eficiencia. La justicia y la seguridad son aspectos de la equidad.
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
Edward Ivan Cueva
La Cesión de Derechos en el Código Civil Peruano
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Transfer Pricing In The Nigerian Context, Humphrey Onyeukwu
Transfer Pricing In The Nigerian Context, Humphrey Onyeukwu
Humphrey Onyeukwu
Transfer pricing is an issue in International Taxation which has continue to befuddle both the taxpayer and the tax authorities. It is a valid business practice for associated companies in the pricing of inter-related sales within the group and on the other side of the divide, it creates a suspicion for the tax authorities that the pricing may be a form of profit shifting with the result of providing avenues for tax avoidance.
In the Nigerian context, the issue is not helped further as there is an absence of clear transfer pricing regulations. An increasingly share of world trade consists …
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
Rifat Azam Dr.
This article argues that the current debate on international taxation of e-commerce is totally tax oriented and ignores cyberspace law and that this separation is unjustified and harmful to the development of e-commerce taxation law. Mutual intellectual feeding and integrative debate that is open and interesting to the general legal scholarly community is necessary to improve ecommerce law. To begin a debate on e-commerce taxation as part of cyberspace law, the author describes and incorporates for the first time the primary cyberspace literature into the e-commerce taxation debate. The author draws lessons from judicial jurisdiction in cyberspace, criminal law in …