Taxation on mining and hydrocarbon investments

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hy...

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Main Author:	Vega Rengifo, Beatriz de la
Format:	Others
Language:	Español
Published:	Pontificia Universidad Católica del Perú 2014
Subjects:	Law Tax Law Mining Legislation Mining Law Oil And Gas Legislation Oil And Gas Law Sectorial Legislation Sectorial Tax Legislation Mining Investments Oil And Gas Investments Mining Concession Exploration Expenses Development Expenses Disbursements Without Recovery Value Derecho Tributario Legislación Minera Derecho Minero Legislación Petrolera Derecho De Los Hidrocarburos Legislación Sectorial Tributación Sectorial Inversiones Mineras Inversiones Petroleras Concesión Minera Gastos De Exploración Gastos De Desarrollo Egresos Sin Valor De Recuperación
Online Access:	http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9774/10185 http://repositorio.pucp.edu.pe/index/handle/123456789/116765

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spelling	ndltd-PUCP-oai-tesis.pucp.edu.pe-123456789-1167652018-08-07T16:41:19Z Taxation on mining and hydrocarbon investments Tributación de inversiones en el sector minería e hidrocarburos Vega Rengifo, Beatriz de la Law Tax Law Mining Legislation Mining Law Oil And Gas Legislation Oil And Gas Law Sectorial Legislation Sectorial Tax Legislation Mining Investments Oil And Gas Investments Mining Concession Exploration Expenses Development Expenses Disbursements Without Recovery Value Derecho Tributario Legislación Minera Derecho Minero Legislación Petrolera Derecho De Los Hidrocarburos Legislación Sectorial Tributación Sectorial Inversiones Mineras Inversiones Petroleras Concesión Minera Gastos De Exploración Gastos De Desarrollo Egresos Sin Valor De Recuperación This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law). Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos). 2014-07-30 2018-04-10T17:38:05Z 2018-04-10T17:38:05Z Artículo http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9774/10185 http://repositorio.pucp.edu.pe/index/handle/123456789/116765 Español Artículo en acceso abierto Attribution 4.0 International https://creativecommons.org/licenses/by/4.0/ PDF Pontificia Universidad Católica del Perú Derecho PUCP; Núm. 72 (2014): Derecho Tributario: Internacionalización y Tendencias; 153-162
collection	NDLTD
language	Español
format	Others
sources	NDLTD
topic	Law Tax Law Mining Legislation Mining Law Oil And Gas Legislation Oil And Gas Law Sectorial Legislation Sectorial Tax Legislation Mining Investments Oil And Gas Investments Mining Concession Exploration Expenses Development Expenses Disbursements Without Recovery Value Derecho Tributario Legislación Minera Derecho Minero Legislación Petrolera Derecho De Los Hidrocarburos Legislación Sectorial Tributación Sectorial Inversiones Mineras Inversiones Petroleras Concesión Minera Gastos De Exploración Gastos De Desarrollo Egresos Sin Valor De Recuperación
spellingShingle	Law Tax Law Mining Legislation Mining Law Oil And Gas Legislation Oil And Gas Law Sectorial Legislation Sectorial Tax Legislation Mining Investments Oil And Gas Investments Mining Concession Exploration Expenses Development Expenses Disbursements Without Recovery Value Derecho Tributario Legislación Minera Derecho Minero Legislación Petrolera Derecho De Los Hidrocarburos Legislación Sectorial Tributación Sectorial Inversiones Mineras Inversiones Petroleras Concesión Minera Gastos De Exploración Gastos De Desarrollo Egresos Sin Valor De Recuperación Vega Rengifo, Beatriz de la Taxation on mining and hydrocarbon investments
description	This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law). === Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).
author	Vega Rengifo, Beatriz de la
author_facet	Vega Rengifo, Beatriz de la
author_sort	Vega Rengifo, Beatriz de la
title	Taxation on mining and hydrocarbon investments
title_short	Taxation on mining and hydrocarbon investments
title_full	Taxation on mining and hydrocarbon investments
title_fullStr	Taxation on mining and hydrocarbon investments
title_full_unstemmed	Taxation on mining and hydrocarbon investments
title_sort	taxation on mining and hydrocarbon investments
publisher	Pontificia Universidad Católica del Perú
publishDate	2014
url	http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9774/10185 http://repositorio.pucp.edu.pe/index/handle/123456789/116765
work_keys_str_mv	AT vegarengifobeatrizdela taxationonminingandhydrocarboninvestments AT vegarengifobeatrizdela tributaciondeinversionesenelsectormineriaehidrocarburos
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Taxation on mining and hydrocarbon investments

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