Sistema tributario aduanero peruano y beneficios de los acuerdos de integración comercial Perú-México

This article analyzes the Customs Tax System of Peru, starting with a brief review of the legal basis that governs domestic regulations, afterwards appointing and defining each of the Customs Taxes paid in foreign trade, commenting the key aspects of the Trade Integration Agreements signed between P...

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Bibliographic Details
Main Author: Huamán Sialer, Marco Antonio
Format: Article
Language:Spanish
Published: 2018
Subjects:
Sistema Tributario Aduanero
Ley General de Aduanas
arancel de aduanas
tributos aduaneros
acuerdo comercial
Tratado de Libre Comercio
categorías de desgravación
flujo comercial
resolución del Tribunal Fiscal
Customs Tax System
General Customs Law
customs tariff
customs taxes
commercial agreement
Free Trade Agreement
categories of tax relief
commercial flow
Tax Court resolutio
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6760583
Source:Lex: Revista de la Facultad de Derecho y Ciencia Política de la Universidad Alas Peruanas, ISSN 1991-1734, Vol. 16, Nº. 22, 2018, pags. 271-300
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Sistema tributario aduanero peruano y beneficios de los acuerdos de integración comercial Perú-México
Summary: This article analyzes the Customs Tax System of Peru, starting with a brief review of the legal basis that governs domestic regulations, afterwards appointing and defining each of the Customs Taxes paid in foreign trade, commenting the key aspects of the Trade Integration Agreements signed between Peru and Mexico, such as their background, tariff benefits and the current commercial flow of goods (statistics) from the Peru-Mexico Trade Integration Agreement and from the Pacific Alliance Agreement involving Peru, Mexico, Colombia and Chile. In addition, this article comments about cases solved by the Tax Peruvian Tax Court regarding the application of the Free Trade Agreement (FTA) between Peru and Mexico to end with the corresponding conclusions.

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