The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of the Internal Revenue Code, which governs corporate formations, redemptions, liquidations, distributions, and reorganizations. The purpose of this study was to determine if the step transaction doctrine is being consistently applied by the Tax Court and what variables affect the judges' decision in these cases. Hierarchical logit analysis was used to derive a full model and two restricted models. The full model was used to determine the predictive power of the variables that were identified and to explain the extent to which the individual variables affect the judges' decisions. One restricted model was used to test temporal stability. The other was used to test consistency when different issues of tax law are involved. The data source was the sample of step transaction cases involving Subchapter C issues decided by the Tax Court and its predecessor, the Board of Tax Appeals. Eight variables were identified to evaluate the factors discussed in the literature and major court cases involving the doctrine. Four of the variables were found to be statistically significant. The full model correctly predicted the outcome of 79.5 percent of the cases. The restricted model to test temporal stability correctly predicted the outcome of 86.3 percent of the cases. The restricted model to test the consistency of the decisions relating to a specific topic correctly predicted the outcome of 85.7 percent of the cases.

Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.

This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax Income. In that sense, the author believes that the president transfer of ownership is not onerous, each having different implications course within the income tax. / El presente artículo tiene como objetivo determinar la naturaleza del mandato sin representación en la compra de bienes y sus efectos tributarios. Así, se parte del análisis del mandato con y sin representación, entendiendo su mecánica interna y confrontándola en relación al Impuesto a la Renta.En ese sentido, el autor considera que para el mandatario la transferencia de propiedad no resulta onerosa, teniendo cada supuesto implicancias distintas dentro del Impuesto a la Renta.

There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one. / Existen muchos tipos de domicilios en la esfera privada de una persona, teniendo diferentes efectos y tratamientos legales. En ese sentido, el presente artículo analizaremos el concepto de domicilio fiscal. Para ello, primero se introducirá el concepto de domicilio, centrándonos luego en el domicilio fiscal, para finalmente ver el tratamiento del domicilio en el Código Tributario. Para finalizar, se analizará el caso del Domicilio No Hallado y No Habido, así como las consecuencias tributarias de cada uno.

In this interview, Dr. Chau shares some ideas about the tax reforms of the past two years and their implementation. In this way, the interview addresses the news that brought the introduction of partial audits, individual consultations and the procedures related to these. Then, it focuses on the role of the Tax Court in the implementation and consolidation of these new tax law institutions. / En la presente entrevista, la doctora Chau nos comparte algunas ideas respecto a las reformas tributarias de los últimos dos años y la implementación de las mismas. Así, se abordan las novedades que trajeron la introducción de fiscalizaciones parciales, consultas particulares y los procedimientos vinculados a estas, para luego tratar el rol del Tribunal Fiscal en la aplicación y consolidación de las nuevas instituciones tributarias introducidas.

Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional bodiesare vested with the power of issuing binding precedents, the lack of specialization in taxmatt ers has enhanced the importance of the binding precedents that the Tax Court issues. The authors highlight the importance of the Tax Court in the development of tax law’s legal framework, thanks to the issuance of binding precedents, as predictability reinforces legal certainty and the right to equality, as well as it reduces the cost of enforcement of tax duties, both for the tax payer and the administration, and has a positive impact on tax collection. / Los precedentes vinculantes sirven tanto como fundamento de la seguridad jurídica y del derecho a la igualdad, cuanto como camino unificador de criterios sustantivos a aplicarse en casos homólogos. Si bien varios órganos jurisdiccionales tienen la facultad de emitir precedentes, su falta de especialización en temas tributarios ha realzado la importancia de los precedentes que emite el Tribunal Fiscal. Las autoras resaltan la importancia que tiene la actuación del Tribunal Fiscal en el desarrollo del marco legal en materia tributaria a través de la emisión de precedentes vinculantes, pues a través de éstos se ve reforzada la seguridad jurídica y el derecho a la igualdad, así como reducidos los costos de cumplimiento de las obligaciones tributarias impactando, además, positivamente en la recaudación fiscal.

Tesis (magíster en derecho tributario) / Actividad Formativa Equivalente a Tesis (AFET)

The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).

The article begins by recognizing that the Administrative Process in Peru is full jurisdiction, protects the legal situations in addition to control the legality of the administrative acts. Then the author examines the Tax Administration, specifically if SUNAT has active legitimacy to sue in a Contentious Administrative Process against the decision issued by the Tax Court that revoked or annulled their administrative acts, concluding that it does not have legitimacy but, exceptionally, according to article 157 of the Tax Code, can sue when SUNAT demonstrates that RTFs are not according to the parameters of article 10 of the General Administrative Procedure Act, confirming that the causal most used by SUNAT are those of the numeral 1 and 2, referred to the resolutions which cause serious disability vice, which, according to the author, is not the same as a different interpretative approach. Finally, the author concludes that for tax issues does not apply the second paragraph of Article 13 of the Law on Administrative Process; apply the article 157 of the Tax Code, as the special rule. / El presente artículo parte por reconocer que el proceso contencioso administrativo en el Perú es de plena jurisdicción, esto es, que protege las situaciones jurídicas de los administrados además de la legalidad del acto administrativo.Así, se lleva a cabo un análisis sobre la legitimidad activa de la Administración Tributaria, específicamente la SUNAT, para interponer una demanda contencioso administrativa contra la Resolución emitida por el Tribunal Fiscal (RTF) que revocó o anuló su acto administrativo concluyendo que no la tiene pero que, excepcionalmente, de acuerdo al artículo 157° del Código Tributario, podría demandar cuando demuestre fehacientemente que la RTF es nula de acuerdo a los parámetros del artículo 10° de la Ley del Procedimiento Administrativo General (LPAG), constatándose que las causales más utilizadas por la SUNAT son las del numeral 1 y 2 de dicha norma, referidas a aquellas resoluciones que tengan un vicio grave de invalidez, lo que, según la autora, no es lo mismo que un distinto criterio interpretativo. Por último, se señala que en relación a los temas tributarios no resulta aplicable el segundo párrafo del artículo 13º de la Ley del Proceso Contencioso Administrativo si no el referido artículo 157° del Código Tributario, al ser la norma especial.

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.