This thesis deals with the issue of different efficiency between two integrational organizations in Latin America: Andean Community, and Union of South American Nations, by using neoliberal theory of international relations to examine he causes as to why the Andean Community is more efficient than the Union of South American Nations. First, the theoretical definition of neoliberal theory and the concept of cooperation problems are discussed. Then, follow chapters describing integration in Latin America, in general with all its characteristics, and a chapter describing history and basic institutional settings of the two organizations. In the practical part, each cooperation problem is either applied to the organizations and a relation between these problems and institutional setting, number of member states, and homogeneity between member states is examined. In the conclusion, the all three cooperational problems are brought together to determine, whether the main cause of different efficiency is the institutional setting and number of member states, or the homogeneity between members.

L’internationalisation du droit communautaire de l’UE a engendré le développement de nouveaux centres de production juridique en dehors de l’espace juridique européen comme la CAN. Ce processus a stimulé un phénomène de pluralisme juridique mondial à double dimension : on note d’une part la création , à l’échelle régionale, de modèles alternatifs d’intégration ; d’autre part, au niveau national, l’émergence d’une discussion sur l’identité constitutionnelle et administrative des Etats au regard des systèmes juridiques supranationaux. La comparaison jurisprudentielle entre la CJUE et le TJCA montre une expansion du pluralisme juridique en Amérique latine et dans l’Union européenne, tant à l’échelle nationale que régionale ; constitutionnelle qu’administrative. Un tel pluralisme appelle la construction d’une jurisprudence de coordination-harmonisation régionale plutôt qu’une standardisation juridique mondiale telle qu’elle est envisagée par le droit économique de l’OMC, la doctrine du Global Administrative Law ou celle proposant des standards constitutionnels mondiaux. La jurisprudence comparée explique comment le dialogue –«spontané et débridé»- de juges nationaux et régionaux révèle les rapports conflictuels entre le droit économique du marché mondial (OMC) et la protection de l’ordre public à l’échelle régionale. La thèse aborde cette problématique du pluralisme juridique au prisme de la jurisprudence comparée de la CJUE et du TJCA. D’un point de vue constitutionnel tout d’abord, la notion de « savoir-pouvoir du juge » (se substituant à la notion d’activisme des juges) propose de comprendre le juge communautaire en tant que garant du pluralisme juridique national afin d’aborder une nouvelle configuration complexe du pouvoir juridique à l’échelle supranationale. D’un point de vue administratif ensuite, la notion de gouvernabilité régionale (se substituant à la notion de gouvernance mondiale) appelle à un espace d’étatisation juridique des pouvoirs économiques régionaux pour les placer sous le contrôle du droit. Il s’agit d’imaginer un droit public régional capable d’étatiser les pouvoirs régionaux en tant que contre-pouvoirs de régulation du marché face à l’indéfinition juridique de la gouvernance mondiale. / The internationalization of Community Law in the EU has led to the development of new centers of legal production outside the European legal space such as CAN. This process has stimulated a two -dimensional global phenomenon of legal pluralism: on the one hand there is the creation of alternative regional integration models and on the other hand, the emergence of a discussion on national level about the constitutional and administrative identity of States under supranational legal systems. The comparison between different jurisprudences shows an expansion of legal pluralism in Latin America and in the EU, as much as in a national or regional scale than in a constitutional or administrative scale. Such pluralism demands the construction of a regional coordination-harmonization rather than a standardization of the legal world as envisaged by the WTO's economic Law, the doctrine of Global Administrative Law or the constitutional providing of global standards. Comparative jurisprudence explains how the national and regional judges’ “spontaneous and unrestrained” dialogue reveals the conflicting relationship between the beneficial owner of the world market (WTO) and the protection of public order at a regional level. The thesis addresses the problem of pluralism through the comparative analysis of both the ECJ's and the ACJ's jurisprudences. First, from a constitutional point of view, the notion of “power-knowledge of the judge” (replacing the concept of judicial activism) suggests the understanding of the community judge as the protector of the national legal pluralism to address a new complex configuration of legal authority at a supranational level. Secondly, from an administrative point of view, the notion of regional governability (replacing the concept of global governance) demands the judicial nationalization of regional economic powers to place it under the control of law. The aim is to imagine the regional public law capable of nationalizing the regional authorities as counter-powers regulating the market to face the lack of legal definition of the global governance.

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer. / El presente artículo pretende exponer una problemática que debe ser analizada desde dos ramas del Derecho, tanto desde la perspectiva laboral como desde la tributaria, para de esa forma brindar soluciones idóneas. En ese sentido, los autores abordarán la problemática de la migración laboral concretamente en torno a la contratación de trabajadores extranjeros y la forma de tributación de los mismos; asimismo, explicarán que, para determinar la condición de domiciliado o no del extranjero, se deberá entrar en un análisis no solo en base a las normas tributarias internas, sino que también en determinados casos se deberá analizar normas internacionales que favorecen al contribuyente.

A Reasonable Doubt is the act by which the Customs communicates the importer that doubts that this has declared the customs value in compliance with the valuation rules properly, requiring information and documentation necessary to verify that they have properly followed the rules valuation. In this article as we explore the conceptual and procedural aspects of management prerogative, we will try to find the limits to their exercise from the time, space and material point of view consistently (in concordance) with the rights and obligations of taxpayers. / Una Duda Razonable es el acto a través del cual la Aduana comunica al importador que duda que éste haya declarado el valor en aduanas cumpliendo las reglas de valoración adecuadamente, requiriendo la información y documentación que sea necesaria para verificar que se han cumplido adecuadamente con las reglas de valoración. En este artículo mientras analizamos los aspectos conceptuales y procedimentales de esta prerrogativa de la administración, trataremos de encontrar los límites a su ejercicio desde el punto de vista temporal, espacial y material en concordancia con los derechos y obligaciones de los contribuyentes.

Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to the non discrimination principle. In the following article, the author proposes a new way to interpret this non-discrimination principle contained in the Andean Community Resolution 578, analyzing Peru's context and legislation in order to determine how to solve this problem when, for example, there is a differentiated treatment and a consequent unfair taxation to those who domicile abroad. / La discriminación de los contribuyentes en el ámbito tributario es un fenómeno que ocurre constantemente y que puede contribuir a que se dé la doble carga fiscal. Es por este motivo que surgen acuerdos como los Convenios para Evitar la Doble Imposición y la Decisión 578 de la Comunidad Andina de Naciones, que hacen referencia al principio de no discriminación. En este artículo, el autor propone una forma de interpretar el principio de no discriminación contenido en la Decisión 578 analizando el contexto y legislación del Perú para determinar cómo solucionar este problema cuando, por ejemplo, en asuntos vinculados a la imposición por domicilio, haya un trato diferenciado.

Thesis briefly mentions history of Chile and introduces three efforts for regional integration - Free Trade Area of the Americas, Andean Community of Nations and Mercosur. In next chapters, bilateral relations of Chile to four other countries are described, namely relations to its neighbours (Argentina, Bolivia and Peru) and to Brazil as a largest economy of the Latin America. The goal of the work is to analyse an effort of Chile for regional integration.

The origins of Latin American regional integration can be found in the first half of nineteenth century, nevertheless the biggest boom of integration in Latin America have been observed during the last sixty years. Just after the World War II the Organization of American States was established followed by Latin American Free Trade Association, and many others. This thesis analyses the progress and its problems of six major processes of regional integration: OAS; LAFTA/LAIA; Andean Community; processes of integration in Central America and Caribbean; and MERCOSUR. The Thesis is complemented by brief introduction to theories of integration and by a summary of remaining processes of integration since WWII to the present.

El objetivo de la presente investigación es identificar cuáles son los factores externos que influyen en el crecimiento exportador de las empresas peruanas de tejido de punto hacia la Comunidad Andina de Naciones-CAN del sector textil y confecciones en Lima Metropolitana para ello analizaremos la subpartida arancelaria 6006320000 llamadas “Los demás tejidos de punto teñidos”. En el primer capítulo, se presenta el marco teórico, antecedentes y bases teóricas dentro de los cuales se detalla información sobre teoría del comercio internacional, las exportaciones, sus definiciones, modelos y tipologías, la empresa sus tipologías y el análisis del sector textil en el Perú y su normativa. En el segundo capítulo, se detalla la realidad problemática, el problema, los objetivos y las hipótesis que se encontró en el crecimiento de la subpartida arancelaria 6006320000. Así como también, la justificación de la investigación en curso. En el tercer capítulo, se describe el enfoque de nuestra investigación, el análisis de documentos académicos, determinación de actores clave para la utilización de herramientas como la entrevistas a expertos y especialistas de las principales empresas que exportan la subpartida arancelaria hacia la CAN, así como aquellas empresas que lo importan, por último, especialistas del sector textil. En el cuarto capítulo, se presenta el perfil de los once entrevistados, las categorías y subcategorías de nuestros objetivos, así como la del análisis de las entrevistas y se muestra la difusión de los instrumentos. En el quinto capítulo, después de la data obtenida por las entrevistas, se analizan los hallazgos obtenidos de la investigación a través de un enfoque cualitativo. En este punto, se verifica que los factores que se identifican sean las mismas que nuestros entrevistados expresan; y, además, saber que otra problemática influye en el crecimiento de las exportaciones de la subpartida arancelaria 6006320000 desarrollándose y discutiendo los resultados dándole énfasis a los hallazgos de la investigación. Por último, en el capítulo final, se brindan conclusiones y recomendaciones obtenidas luego de realizar toda nuestra investigación, además de presentar los hallazgos / The objective of this research is to identify the external factors that influence the export growth of large Peruvian companies in Metropolitan Lima that export to the Andean Community of Nations-CAN, for this we will analyze tariff heading 6006320000. In the first chapter, the theoretical framework, antecedents, and theoretical bases are presented within which information on international trade theory, exports, their definitions, models and typologies, the company, its typologies, and the analysis of the textile sector in the Peru and its regulations. In the second chapter, the problematic reality, the problem, the objectives, and the hypotheses found in the growth of tariff heading 6006320000 are detailed. As well as the justification for the ongoing investigation. In the third chapter, the focus of our research is described, the analysis of academic documents, determination of key actors for the use of tools such as interviews with experts and specialists of the main companies that export the tariff subheading to the CAN, as well as those companies that import it, as well as specialists in the textile sector. In the fourth chapter, the profile of the eleven interviewees, the categories, and subcategories of our objectives, as well as the analysis of the interviews are presented, and the dissemination of the instruments is shown. In the fifth chapter, after the data obtained from the interviews, we will analyze the research findings through a qualitative approach. At this point, we verify the factors that we have identified are the same as those expressed by our interviewees; and, in addition, to know that another problem influences the growth of exports of tariff subheading 6006320000, developing and discussing the results, emphasizing the research findings. Finally, in the last chapter, conclusions and recommendations obtained after conducting all our research are provided, in addition to presenting our findings. / Tesis

En los últimos años, se ha evidenciado la aplicación de una serie de medidas comerciales por parte de Ecuador, que han restringido y perjudicado la importación de uvas peruanas a su territorio, llegando incluso a prohibirlas desde el 2016. A partir de una metodología mixta, y el desarrollo de un modelo de gravitación comercial, la presente investigación profundiza la influencia que ha tenido la aplicación de las salvaguardias por balanza de pagos del 2009 y el 2015, la salvaguardia cambiaria de enero del 2015, y las medidas sanitarias y fitosanitarias del 2016 impuestas por Ecuador en las exportaciones de uva fresca peruana. Por un lado, en relación con las salvaguardias, se encontró que, a pesar de mantener una figura restrictiva, los parámetros de las cuotas y sobretasas propuestas por Ecuador no limitaron el crecimiento de la exportación de uva; sin embargo, produjeron un aumento del contrabando, junto a un impacto negativo para su mercado interno. Por otro lado, respecto a las medidas MSF, se encontró que estas repercutieron de manera negativa en las exportaciones de uva fresca peruana, manteniéndose bloqueado el mercado hasta el día de hoy. La aplicación de medidas injustificadas, la falta de cooperación y mala coordinación entre SENASA y AGROCALIDAD, y la falta de transparencia y armonización de la normativa MSF entre los países andinos, han influido negativamente en la búsqueda de una solución. Frente a ello, salta a la luz las posibles falencias de la Comunidad Andina para asistir a sus países miembro como órgano integrador y promotor del comercio, y servir como primera instancia para la solución de diferencias en comparación a otros foros como la OMC. / In recent years, the application of a series of trade measures by Ecuador has been evidenced, which have restricted and harmed the import of Peruvian grapes into its country, even going as far as banning them since 2016. Based on a mixed methodology, and the development of a commercial gravitation model, this research deepens into the influence that the application of the balance of payments safeguards of 2009 and 2015, the exchange safeguard of January 2015, and the sanitary and phytosanitary (SPS) measures of 2016 imposed by Ecuador have had on the exports of fresh Peruvian grapes. On the one hand, in relation to safeguards, it was found that, despite maintaining a restrictive figure, the parameters of quotas and surcharges proposed by Ecuador did not limit the growth of grape exports; however, they produced an increase in smuggling, along with a negative impact on its domestic market. On the other hand, regarding the SPS measures, it was found that these had a negative impact on the exports of fresh Peruvian grapes, keeping the market blocked until today. The application of unjustified measures, the lack of cooperation and poor coordination between SENASA and AGROCALIDAD, and the lack of transparency and harmonization of SPS regulations among the Andean countries, have negatively influenced the search for a solution. Thus, the possible shortcomings of the Andean Community come to light in assisting its member countries as an integrating and promoting trade body, and serving as the first instance for dispute settlement compared to other forums such as the WTO. / Tesis

Le modèle de l’Union européenne constitue la source d’inspiration la plus remarquable pour les systèmes d’intégration qui se développent à travers le monde, non seulement du fait de sa constellation institutionnelle mais également de l’existence de la Cour de justice de l’Union européenne et de sa jurisprudence constructrice. Ce modèle unioniste s’est notamment exporté sur le continent sud-américain au sein duquel se développe pertinemment une organisation comparable à l’Union européenne : la Communauté andine.Créée en 1969, elle se distingue des autres systèmes d’intégration présents dans la région en ce qu’elle constitue un ordre juridique communautaire andin propre, distinct des ordres juridiques de ses États membres, et fondé sur la primauté et l’applicabilité directe, ces deux mêmes principes qui ont façonné la construction de l’Union européenne. La Communauté andine dispose en outre d’une structure organique spécifique puisque le système d’intégration andin regroupe des institutions administratives, politiques et juridictionnelles.Parmi elles, à l’image de la Cour de justice de l’Union européenne, le Tribunal de la Communauté andine veille « au respect du droit dans l’interprétation et l’application » de la norme communautaire andine. C’est ainsi que, la jurisprudence de la Cour de justice de l’Union européenne sert de phare au Tribunal de justice de la Communauté andine dont elle éclaire l’office. C’est sur ce point que se concentre le présent travail de recherche qui tend à mettre en lumière la contribution de l’Union européenne à la constitution de l’ordre juridique de la Communauté andine par le biais de sa jurisprudence en constante évolution et dont la portée s’exerce à l’intérieur comme au-delà des frontières du continent européen. Or, la Communauté andine, système d’intégration désormais consolidé, traverse actuellement un processus de renouvellement en vue de se préparer aux nouveaux défis économiques et politiques de la région, tout en restant à la recherche d’un juste équilibre entre la stabilité et l’évolution nécessaire de son ordre juridique. / The model of the European Union is the most remarkable source of inspiration for systems of integration developing throughout the world, not only because of the wealth and diversity of its institutions but also due to the existence of the Court of Justice of the European Union and its constructive jurisprudence.In particular, this unionist model has been adopted within the South American continent, which has effectively developed an institution comparable to the European Union: the Andean Community.Created in 1969, it differs from other systems of integration in the region in that it constitutes a distinct Andean Community law independent from the legal structures of its Member States, and based on primacy and direct applicability - two principles that have shaped the construction of the European Union. In addition, the Andean Community has a unique structure since the Andean system of integration incorporates administrative, political and judicial institutions.Among them, as does the Court of Justice of the European Union, the Court of the Andean Community ensures that "the interpretation and application of the law" is respectful of the standards of the Andean Community. Thus, the jurisprudence of the Court of Justice of the European Union undeniably serves as a helpful model for the Court of Justice of the Andean Community.It is on this point that this research focuses, aiming to highlight the contribution of the European Union to the constitution of the legal order of the Andean Community through its continuously-evolving jurisprudence which carries influence both inside and outside of the borders of the European continent.The Andean Community has developed as a gradually-consolidated system of integration. It is currently undergoing a process of renewal in response to the new economic and political challenges emerging in the region, while still seeking to achieve a balance between the needs for legal stability and the necessary evolution of its legal system.