Over the past years, our country has witnessed a great increase in the hiring of foreigners for work purposes. It is in this context that it becomes relevant what has been established by de Legislative Decree 689, the Act of Recruitment of Foreign Personnel.In the present article, the authors develop the legal framework of foreigner´s hiring in Peru, as well as its requirements, limits, migration procedures and its scope of application. A reference is also made to the International Covenants signed by our country regarding the topic. The authors conclude, however, that national regulation on the hiring of foreign personnel is insufficient and has alimited scope. / Durante los últimos años, nuestro país ha presenciado un incremento en el número deextranjeros contratados con fines laborales. Es en este contexto que resulta importante lo establecido por el Decreto Legislativo 689, Ley de Contratación de Personal Extranjero.En el presente artículo, las autoras desarrollan el marco legal de la contratación de extranjeros en el Perú, sus requisitos, limites, procedimiento migratorio y ámbitos de aplicación. Asimismo, se hace referencia a los convenios internacionales celebrados por nuestro país sobre la materia. Se llega a concluir, sin embargo, que la regulación nacional en materia laboral migratoria es insuficiente y sólo tieneun alcance parcial.

Submitted by Gilvan Almeida (gilvan.almeida@icict.fiocruz.br) on 2016-09-26T14:06:08Z No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 201.pdf: 7278143 bytes, checksum: fe63a93e17549fe77ec6e9643fe1dc2f (MD5) / Approved for entry into archive by Barata Manoel (msbarata@coc.fiocruz.br) on 2016-10-05T14:06:43Z (GMT) No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 201.pdf: 7278143 bytes, checksum: fe63a93e17549fe77ec6e9643fe1dc2f (MD5) / Made available in DSpace on 2016-10-05T14:06:43Z (GMT). No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 201.pdf: 7278143 bytes, checksum: fe63a93e17549fe77ec6e9643fe1dc2f (MD5) Previous issue date: 2013 / Fundação Oswaldo Cruz. Casa de Oswaldo Cruz. Rio de Janeiro, RJ, Brasil. / Este trabalho analisou, através da trajetória científica de Rudolf Kraus (1868-1932), alguns aspectos das dinâmicas de elaboração, produção e circulação de soros e vacinas nos países em que ele trabalhou, bem como na esfera internacional. Kraus foi diretor do Instituto Bacteriológico de Buenos Aires (1913-1921), do Instituto Butantan em São Paulo (1921-23), do Instituto Soroterápico Federal de Viena (1924-1929), e do Instituto Bacteriológico do Chile (1929-1932). Além de ter dirigido estas instituições de pesquisa e produção biomédica, Kraus possuía um discurso e atividades internacionalistas que permitiram entender que as relações científicas de âmbito transnacional eram regidas mais por contatos informais entre cientistas do que por filiações a organizações internacionais ou orientadas pelos interesses dos governos. Ao longo de sua carreira acadêmica, Kraus fundou quatro revistas especializadas e quatro sociedades, sendo duas de âmbito internacional, além de ter organizado três manuais técnicos de microbiologia. A partir de sua vida profissional foi possível perceber o surgimento de uma cultura do uso de produtos biológicos, a qual derivou não apenas do contexto transnacional de institucionalização da bacteriologia, mas do advento da técnica de padronização da produção do soro antidiftérico. Nas primeiras décadas do século XX, tal cultura se estabeleceu também devido à facilidade de se experimentar os novos produtos elaborados no laboratório em razão da ausência de sistemas regulatórios ou legislação que normatizasse o teste de novos terapêuticos em humanos. Em suma, esta tese contribui tanto para a compreensão da dinâmica de elaboração, fabricação e circulação de soros e vacinas nos países em que Rudolf Kraus trabalhou, quanto para o entendimento das formas de contatos entre cientistas de diferentes nacionalidades. / Through the scientific history of Rudolf Kraus (1868-1932) this work shed light to aspects of invention, production and circulation of sera and vaccines in the countries he worked as well as on the international level. Kraus directed the Bacteriological Institute of Buenos Aires (1913-1921), the Butantan Institute in São Paulo (1921-23), the Federal Serum Therapy Institute of Vienna (1924-1929) and the Bacteriological Institute of Chile (1929-1932). Besides those directorships, his internationalist discourse and activities showed that the transnational scientific relations were framed more by informal contacts between scientists than by international organizations or governments interests. During his academic career, Kraus founded four specialized journals, four scientific societies, two of which of international scope, and organized three microbiology manuals. Following his professional history it was possible to identify the emergence of a therapeutic culture of using biological products, which was establish with the advent of a standard method to the diphtheria serum production in the context of transnational institutionalization of bacteriology. In the beginnings of twentieth century, this culture was also determined by the ease of trying new laboratory products in the absence of legislation or regulatory systems. His performance as a research institute´s director has generated much controversy as the mobilization of the Brazilian scientific community in response to the development of microbiology in Argentina and the indignation of France after the prohibition of BCG vaccination in Chile. In short, this thesis shows some aspects of the dynamics of development, production and circulation of sera and vaccines and contributes to the understanding of the ways of relation between scientists of different nationalities.

This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts. / En el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios para evitar la Doble Imposición, con especial énfasis en aquellos suscriptos por la República Argentina. Se analizan los Modelos de Convenio OCDE e ILADT, los cuales contienen provisiones diseñadas para prevenir que un Estado contratante otorgue a sus residentes o nacionales un tratamiento impositivo preferencial en relación al otorgado a los no residentes. Adicionalmente, se analiza la reciente jurisprudencia de los tribunales argentinos aplicable en la materia.

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation. / En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.

This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed. / El trabajo propone al lector un análisis de las circunstancias que han dado lugar al Informe de la Organización para la Cooperación y el Desarrollo Económico (OCDE) sobre la erosión de bases imponibles y la traslación de beneficios. En el contexto actual de globalización económica, la falta de coherencia de los sistemas fiscales y el unilateralismo han podido dar lugar a situaciones fiscales asimétricas, en gran parte aprovechadas por las multinacionales. Son también objeto de examen los medios e instrumentos utilizados y propuestos por distintas instituciones internacionales para implementar sus acciones con fuerza legal, en concreto, a través del soft law y su aceptación por parte de los distintos Estados, como método utilizado en la lucha contra la evasión y fraude fiscal.

In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework of the Latin American integrated Market. / En la presente mesa redonda, destacados especialistas de Perú, Colombia, Chile y México comentan las reformas tributarias realizadas y pendientes por realizar en sus respectivos países en torno al tratamiento tributario de las ganancias de capital en el marco del Mercado integrado Latinoamericano (en adelante, “MILA”).