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JAN 15, 2026 · tax

VAT on Digital Services: Bill Project

Analysis of the legislative proposal to apply General Sales Tax (VAT) to digital services provided by non-resident entities in Peru.

JAN 15, 2025 · tributario

L.D. No. 1488: Fixed Asset Depreciation

Fixed Asset Depreciation

MAY 10, 2024 · tax

DEFERRED INCOME TAX: Practical Cases

Development of practical cases on the recognition of deferred income tax assets and liabilities according to IAS 12.

JUN 25, 2021 · tax

Reactiva Program Interests: When Do They Accrue for Tax Purposes?

Analysis of the accounting and tax treatment of interests and government subsidies in the REACTIVA PERÚ program, including the effect of the grace period.

JUN 17, 2021 · tax

Debt Interest: IFA Experiences at the Service of the Income Tax Law in Peru

Publication announcement regarding the analysis of debt interest, based on experiences from IFA volume 104, applied to Peruvian legislation.

JUN 17, 2021 · accounting

IFRIC 23: Uncertainties in Income Tax

Analysis of the application of IFRIC 23 in the accounting treatment of uncertain tax positions and its impact on Financial Statements.

JUN 17, 2021 · tax

INCOME TAX: How the Generality Criterion applies to personnel expenses

Analysis of compliance with the generality criterion in the deduction of personnel expenses for Income Tax purposes, based on Peruvian regulations and jurisprudence.

JUN 17, 2021 · tax

PLAYING DICE: Why Does the Taxation of Financial Derivative Instruments Worry Us? (Part Two)

Analysis of Tax Court jurisprudence and practical cases on the tax impact of FDIs, including future hedges and symmetrical positions.

JUN 17, 2021 · tax

Tax Measures to Reactivate the Economy

Publication announcement regarding fiscal strategies and tax measures aimed at economic reactivation in Peru.

JUN 17, 2021 · tax

WEALTH TAX: Everything Depends on the Color of the Lens Through Which You Look

Reflection on the creation of solidarity taxes in times of crisis, respecting the constitutional principles of tax capacity and fiscal progressivity.

NOV 30, 2020 · tax

PLAYING DICE: Why Does the Taxation of Financial Derivative Instruments Worry Us? (Part One)

Analysis of the tax aspects of Financial Derivative Instruments (FDI) in Peru, their classification as Peruvian-source income, and hedging rules.

OCT 07, 2020 · tax

Limit on the Deductibility of Debt Interest for Income Tax: Better to Reform than to Suspend

Proposal of ten measures to reform the tax EBITDA limit on interest deduction, seeking a balance between tax collection and the need for corporate financing.

MAR 01, 2020 · tax

Ten Tax Measures to Face the Crisis Caused by COVID-19 in Companies

A detailed analysis of the extraordinary tax measures implemented to mitigate the economic impact of the pandemic on the business sector.

SEP 21, 2011 · accounting

Deferred Tax Asset Arising from Tax Losses: When to Recognize It and How to Explain It

Technical analysis on the recognition of deferred tax assets generated by tax losses and the disclosure requirements in financial statements.

SEP 21, 2011 · accounting

References to IAS and GAAP by Entities Under SMV Supervision

Analysis of compliance with International Financial Reporting Standards (IFRS) and the transition from GAAP according to SMV regulations.