[pt] A dissertação apresenta a possibilidade do surgimento de um novo paradigma internacional, baseado nos processos de integração regional e em suas instituições supranacionais que ameaçam a noção clássica de soberania estatal. Faz-se uma revisão das diferentes teorias da integração tomando a experiência européia como marco referencial. Posteriormente, no contexto das experiências de integração latino-americana, concentra-se na Comunidade Andina de Nações e no Mercosul, descrevendo sua estrutura e desenho institucional. Em particular, consideram-se os mecanismos de solução de controvérsias como meio garantidor dos compromissos assumidos pelos Estados, analisando a predominância das características supranacionais ou intergovernamentais dessas instituições. O estudo focaliza as implicações da adoção de cada uma das alternativas, tanto em relação à Comunidade Andina e ao Mercosul, quanto aos respectivos Estados que as adotaram, tendo em conta que ambos os organismos estão em constante mudança e construção institucional. / [en] The dissertation presents the possibility of the emergency of a new paradigm of international order based on processes of regional integration and the supranational institutions that challenge the classic notion of State sovereignty. The different Integration theories and conceptual approaches taking the European Union as a referential framework are reviewed. Then, in the context of Latin American integration experiences, it concentrates in the Andean Community and Mercosur, addressing their performance and institutional design with special emphasis in their dispute settlement mechanisms. Analyzing the predominance of supranational or intergovernmental characteristics for these institutions. The study focuses on the implications of the adoption of each of the alternatives in the Andean Community and the Mercosur, and in the corresponding State members that implemented them, considering the dynamic character of both organisms, constantly changing and building institutions.

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-08-25T01:09:47Z No. of bitstreams: 1 JoaoThomaz.pdf: 751334 bytes, checksum: de6a4e3ca0b874a0ab4c99a997fedb73 (MD5) / Made available in DSpace on 2015-08-25T01:09:47Z (GMT). No. of bitstreams: 1 JoaoThomaz.pdf: 751334 bytes, checksum: de6a4e3ca0b874a0ab4c99a997fedb73 (MD5) Previous issue date: 2012 / URCAMP - Universidade da Região da Campanha / O presente estudo investiga o nível de convergência de práticas contábeis em empresas industriais dos países do MERCOSUL e da Comunidade Andina. Partindo de uma base teórica com a qual se identificou o atual estágio de adoção das Normas Internacionais de Contabilidade, nos países destes dois blocos econômicos, foi possível comparar a convergência normativa com a prática contábil. Para tanto, analisou-se a mensuração e a evidenciação dos principais elementos patrimoniais numa amostra de trinta empresas industriais, nos países destes dois blocos econômicos sul-americanos. A amostra foi escolhida por critérios de intencionalidade e acessibilidade, sendo os dados obtidos a partir das páginas web dos órgãos nacionais encarregados de controlar e fiscalizar os mercados de capitais, em cada um dos países pesquisados. Os dados coletados foram submetidos à análise descritiva, para elaboração de quadros-resumos relativos às práticas contábeis das empresas de cada país, no que concerne à mensuração e evidenciação dos seguintes elementos patrimoniais: Contas a Receber de Clientes (Receitas), Estoques, Investimentos, Imobilizado e Intangível. As análises realizadas possibilitaram que se identificasse o atual estágio de convergência em termos de normas e práticas contábeis, nos dois blocos econômicos. Em geral, observou-se que a prática contábil, nas empresas pesquisadas, ainda é muito heterogênea nos diferentes países. Enquanto que, em alguns países, constatou-se convergência quase total às normas internacionais emitidas pelo IASB, em outros, este processo parece distante. Observou-se também que a adoção das normas internacionais não significa a observância e a convergência na prática. Por fim, foi possível perceber que há ainda um caminho a percorrer, para que, nos países do MERCOSUL e da Comunidade Andina, as práticas contábeis estejam completamente harmonizadas, convergindo aos padrões de contabilidade internacionalmente aceitos. / The present study investigates the level of accounting convergence practices in businesses in the countries of Mercosul and the Andean community. Departing from a theoretical basis in which we have identified the current stage of use of the International Accounting Standards in countries from these two economical segments, it was possible to compare the convergence regulations with the accounting practices. To do so, we have analyzed the measurement and the disclosure of main assets in 30 companies in these South American countries. This countries were sampled by intentionality criterion and accessibility, the data was acquired from the web pages of national entities in charge of controlling the capital markets in each of the sampled countries. The collected data was submitted to descriptive analysis and summary maps were made concerning the accounting practices of the companies in each country in what concerns the measurement and disclosure of the following assets: accounts receivable (revenue) stocks, investment, intangibles and fixed assets. The analysis carried out, made it possible to identify the current stage of convergence concerning regulations and accounting practices in these countries. It was verified that accounting practices are very different in the countries sampled. While in some countries we found almost total convergence with the accounting practices issued by the IASB, in some others this process was somewhat distant. It was also observed that the adoption of International regulations does not mean convergence in practice. Finally we observed that there is a long way for the accounting practices of the Mercosul countries and Andean Community to be harmonized, and converge with the internationally accepted accounting standards.

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.

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