Tax implications outside the new mining levies: comparative analysis

  • Marcial García-Schreck University of Lima (Perú)
DOI: https://doi.org/10.26439/athina2014.n011.2031

Abstract

The author exposes through a comparative and controversial analysis the controversy generated by the enactment of the new mining taxes, facing the New Mining Tax Regime, which was the result of the election proposal to tax so-called "mining extra incomes". The author develops the concept of international double taxation and proposes measures to avoid it.

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Author Biography

Marcial García-Schreck, University of Lima (Perú)
<br class="Apple-interchange-newline"><div></div>    421/5000 Lawyer graduated from the University of Lima. Master in Petroleum and Mining Law from the University of Dundee, Master in Taxation from Georgetown University and Master in Business Administration from the Adolfo Ibañez School of Management. He is currently a partner of Ernst & Young. For several years he has been a professor at the Faculty of Law of the Pontifical Catholic University of Peru and the University of Lima.
Published
2018-08-04
How to Cite
García-Schreck, M. (2018). Tax implications outside the new mining levies: comparative analysis. Athina, (011), 83-103. https://doi.org/10.26439/athina2014.n011.2031
Issue
No. 011 (2014)
Section
Artículos