Now showing items 1-6 of 6

    • Abuso de poder económico, acaparamiento y especulación 

      Stucchi, Pierino; Ballon Estacio, Fernando ( Universidad ESAN, 2021-12-11 )
      This article addresses the recent legislative developments on the crimes of abuse of economic power, hoarding and speculation in the Peruvian jurisdiction, as well as the inconvenience that its validity represents for the ...
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    • La interpretación en el derecho tributario 

      Chávez Gonzales, Ángel Marco ( Universidad ESAN, 2021-12-11 )
      Tax controversies in part are originated by the different interpretations of the tax regulations between tax administration and taxpayers, so the issue of the interpretation of the tax regulations is of academic interest ...
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    • La magnitud de la mype en el Perú: libertad para elegir la estructura empresarial 

      Aliaga Jibaja, Luis Agustín ( Universidad ESAN, 2021-12-11 )
      The purpose of this article is to describe the current situation of micro and small-sized enterprises (mype) considering national statistics and legal aspects. It highlights the importance of the mype sector as it represents ...
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    • Margen de apreciación nacional, diálogo judicial y argumentación racional: notas desde la experiencia peruana 

      Grández Castro, Pedro P. ( Universidad ESAN, 2021-12-11 )
      The paper analyzes the presence of the national margin of appreciation doctrine (NMA) in the reasoning developed in the inter-American human rights system, from a perspective of articulation between the Inter-American Court ...
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    • Reflexiones en torno al equilibrio económico financiero 

      Nalvarte Salvatierra, Pierre ( Universidad ESAN, 2021-12-11 )
      Financial economic equilibrium is a concept that can be objectively determined, from a financial mathematical point of view, beyond what is prescribed by current legal regulations. It is important to be aware of this. Even ...
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    • Vacunación contra la covid-19 y relaciones de trabajo 

      Pizzo, Nicolás; Sande Escobal, Bruno ( Universidad ESAN, 2021-12-11 )
      In several countries there is no obligation to be vaccinated against COVID-19. Vaccination is thus a voluntary and free act. In the present work we will try to explain if this solution of principle is maintained in the ...
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