Vol. 8 No. 12 (2020): Forseti Nº 12

We are pleased to publish the twelfth issue of Forseti magazine. This edition will mark an important milestone in the development of our magazine, as it is the first edition to have a peer review process. In this way, our articles will be able to be adapted to the highest academic standards in order to comply with the indexing process we have been working on.

On this occasion, our 12th edition covers various areas of law. Thus, starting with the subject of arbitration, Gustavo Paredes develops a definitive answer as to who benefits from the loopholes in construction projects, hoping to simplify the discussion and its consequences. On his part, Juan Manuel Loza, analyses on the motivation of the evidence in local arbitration, specifically, in construction arbitrations; in which he highlights the importance of motivation as one of the aspects that contribute to improve the quality of the awards. Next, Nicolás Serván comments on the need for transparency in arbitration and proposes a series of measures to balance this aspect with confidentiality, an essential characteristic of arbitration.

On the subject of consumer law, Daniela Supo and Víctor Hugo Bazán comment on the implications and characteristics of the duty of information, with the aim of promoting its application from the point of view of the consumer's implicit guarantees and, eventually, obtaining objective decisions that are consistent with reality.

With respect to tax law, Raúl Campos and José Julio Hernández discuss the modification of the thin capitalization regime, which is one of the most important tax reforms of recent years. In this way, the authors carry out an evolutionary and comparative analysis of the rules that regulate the regime, with the purpose of developing its application in Peru, especially, in the economic context that the country is going through.