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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Bibliographic Details
Main Author: Jorge Toyama Miyagusuku
Format: Article
Language:Spanish
Published: Asociacion Civil THEMIS 2013-07-01
Series:Thēmis
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/themis/article/view/9583
Description
Summary: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.
ISSN:1810-9934