Double Taxation Avoidance Agreements and their constitutional regime of internal improvement: An essential reform before the Bicentennial of the Republic?

Authors

  • Daniel S. Salazar Urbina

DOI:

https://doi.org/10.21678/forseti.v10i14.1636

Keywords:

Conventions to avoid double taxation, Internal improvement, Constitutional regime, Bicentennial of the Republic

Abstract

The present article analyzes the problem of the meagre network of conventions to avoid double taxation available in Peru according to the constitutional regime for its internal improvement, by consider the actual context of Bicentennial of the Republic. The methodology that we used be qualitative because we examined the situation by an analytic and theorical perspective.

Author Biography

Daniel S. Salazar Urbina

Lawyer from Universidad de San Martín de Porres (USMP). Professional intern in the Division of Debt Recovery Processes of SUNAT. Main member of the research area of the Center for Tax Law Studies of the USMP. Associate of the Tax Law Commission of the Peruvian Society of Law and member of the research commission of the Civil Association "Ius Inter Gentes" of the Pontifical Catholic University of Peru.

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Published

2021-08-01

How to Cite

Salazar Urbina, D. S. (2021). Double Taxation Avoidance Agreements and their constitutional regime of internal improvement: An essential reform before the Bicentennial of the Republic?. Forseti. Law Review, 10(14), 131–156. https://doi.org/10.21678/forseti.v10i14.1636

Issue

Vol. 10 No. 14 (2021): Forseti Nº 14

Section

Artículos