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SUNAT: Torpedeando a la Marina Mercante Nacional / SUNAT: Torpedeando a la Marina Mercante nacionalVillanueva González, Martín 10 April 2018 (has links)
In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration. / En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria.
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El cabotaje marítimo en la cadena de suministros agrícola de Puerto Rico / Maritime cabotage in Puerto Rico’s agribusiness supply chain / Cabotagem marítima na cadeia de suprimentos agrícolas no Porto RicoSuárez II Gómez, William, Ayala-Cruz, J. 14 September 2016 (has links)
Yes / The present study examines the multidimensional effect of the maritime cabotage that regulates the
maritime transport between United States of North America and Puerto Rico’s markets. The objective
of the study was to analyze the effects that this non-tariff measure has on the agro-industrial sector
in Puerto Rico. The research methodology consisted of semi-structured interviews and secondary data
analysis from the agricultural category of greater import. The results conclude that it is the interaction of
non-tariff measures inherent to the business relationship between the two countries that has an impact
on the efficiency and competitiveness of the agro-industrial sector in Puerto Rico. / Universidad ICESI
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