La regulación del arbitraje en materia tributaria en el perú

Abstract

This work aims to define arbitration as an efficient dispute settlement system in taxation compared to classical judicial and administrative system of the state. In our country, the current means of resolving tax disputes, both administrative and judicial instance, are bureaucratic and unpredictable. Therefore, the tax is an alternative to arbitration administered to resolve tax disputes they may have with a reduction in costs, time and clarification of its fiscal situation. This thesis consists of three parts, which in turn are divided into chapters: In the first part, we study the methodological aspects of this investigation, indicating background, definition and justification of the problem, formulating hypotheses, objectives, methods and techniques research. In the second part, in chapter one we present arbitration as a legal institution. In chapter two, we will approach regarding the customs relationship and the power to tax. In chapter three, we discuss the central theme of this work, arbitration in tax matters and possible regulation under Peruvian law. In the third part, we have the presentation and discussion of results, based on information collected by the techniques and tools of study. Then, in a special chapter presentation, summary and analysis of practical case involving the failure to comply with an arbitration award in tax matters in Peru it is done. Finally we capture the conclusions and recommendations to end up with a legislative proposal for arbitration in tax matters.