Tributos y aportes del contrato de trabajo: la tributación laboral
Law is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different meeting points. Currently, a phenomenon referred to as “taxation of Labor L...
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| Format: | Article |
| Language: | Spanish |
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Asociacion Civil THEMIS
2013-07-01
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| Series: | Thēmis |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/themis/article/view/9583 |
| _version_ | 1819266138948763648 |
|---|---|
| author | Jorge Toyama Miyagusuku |
| author_facet | Jorge Toyama Miyagusuku |
| author_sort | Jorge Toyama Miyagusuku |
| collection | DOAJ |
| description | Law is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different meeting points. Currently, a phenomenon referred to as “taxation of Labor Law” is happening and, as a complex process, it requires a detailed analysis.Is it really an interdisciplinary topic or is this a case of invasion from one branch of Law to another? Do they just have points in common or do they differ also? The author examines these and other questions and to do so, herefers, among other topics, to the role that the Sunat has in these circumstances. |
| first_indexed | 2024-12-23T20:56:31Z |
| format | Article |
| id | doaj.art-f5d7024aff7e4187a7609c258c1fdb66 |
| institution | Directory Open Access Journal |
| issn | 1810-9934 |
| language | Spanish |
| last_indexed | 2024-12-23T20:56:31Z |
| publishDate | 2013-07-01 |
| publisher | Asociacion Civil THEMIS |
| record_format | Article |
| series | Thēmis |
| spelling | doaj.art-f5d7024aff7e4187a7609c258c1fdb662022-12-21T17:31:31ZspaAsociacion Civil THEMISThēmis1810-99342013-07-010641972169290Tributos y aportes del contrato de trabajo: la tributación laboralJorge Toyama Miyagusuku0Pontificia Universidad Católica del PerúLaw is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different meeting points. Currently, a phenomenon referred to as “taxation of Labor Law” is happening and, as a complex process, it requires a detailed analysis.Is it really an interdisciplinary topic or is this a case of invasion from one branch of Law to another? Do they just have points in common or do they differ also? The author examines these and other questions and to do so, herefers, among other topics, to the role that the Sunat has in these circumstances.http://revistas.pucp.edu.pe/index.php/themis/article/view/9583Costos laboralestributación laboralfiscalización tributariaImpuesto a la Renta |
| spellingShingle | Jorge Toyama Miyagusuku Tributos y aportes del contrato de trabajo: la tributación laboral Thēmis Costos laborales tributación laboral fiscalización tributaria Impuesto a la Renta |
| title | Tributos y aportes del contrato de trabajo: la tributación laboral |
| title_full | Tributos y aportes del contrato de trabajo: la tributación laboral |
| title_fullStr | Tributos y aportes del contrato de trabajo: la tributación laboral |
| title_full_unstemmed | Tributos y aportes del contrato de trabajo: la tributación laboral |
| title_short | Tributos y aportes del contrato de trabajo: la tributación laboral |
| title_sort | tributos y aportes del contrato de trabajo la tributacion laboral |
| topic | Costos laborales tributación laboral fiscalización tributaria Impuesto a la Renta |
| url | http://revistas.pucp.edu.pe/index.php/themis/article/view/9583 |
| work_keys_str_mv | AT jorgetoyamamiyagusuku tributosyaportesdelcontratodetrabajolatributacionlaboral |