AFRIKAANS : Die doelwit van hierdie studie is om die belastinghantering van buitelandse valutaverpligtinge wat ‘n maatskappy aangaan om ‘n kapitaalbate te verkry, ingevolge die bepalings van die Inkomstebelastingwet nr. 58 van 1962 (die Wet) te ontleed en om te bepaal in watter opsig die hantering ooreenkom met die belastingwetgewing in die Verenigde Koninkryk en met die vereistes van International Financial Reporting Standards. Die navorsing ontleed die bepalings van artikel 24I van die Wet om vas te stel wanneer valutaverskille op ‘n buitelandse valutaverpligting van ‘n kapitale aard by die berekening van inkomste in ag geneem word en wanneer nie. Valutaverskille word by die vasstelling van belasbare inkomste in berekening gebring, ongeag of die valuta-item van ‘n kapitale of inkomste-aard is en ongeag of dit gerealiseerd of ongerealiseerd is. Valutaverskille op valuta-items word tot ‘n latere datum uitgestel waar die valuta-item ‘n geaffekteerde kontrak is, waar die gepaardgaande bate later in gebruik geneem word en waar die valutaverskille op ‘n transaksie tussen verbonde persone ontstaan. Valutaverskille word nie teen inkomste in berekening gebring waar ‘n valuta-item aangewend word om bates te verkry wat in artikel 24I(11) aangedui word nie. Die betrokke bates word vasgestel met verwysing na die uitsonderings op die bepaling. Artikel 24I(11) staan in wisselwerking met paragraaf 43 van die Agtste Bylae van die Wet wat die insluiting of uitsluiting van valutaverskille by die vasstelling van kapitaalwins of -verlies op ‘n vervreemde bate bepaal. Eweredige belastinghantering word soms nie bereik nie sodat die valutaverskil op die verpligting buite rekening gelaat word terwyl die valutaverskil op die kapitaalwins of - verlies in ag geneem word met vervreemding. Die algemene omskakelingsbepalings van artikel 25D van die Wet wat direk in paragraaf 43 van die Agtste Bylae toegepas word, gebruik nie die begrippe van IFRS nie. Die belastingbepalings volg die rekeningkundige hantering ingevolge International Accounting Standards 21 en 39, maar verskil daarvan omdat IFRS nie valutaverskille op ‘n buitelandse valutaverpligting buite rekening laat nie. Artikel 24I(11A) volg IFRS uitdruklik wanneer valutaverskille op ‘n dekkingsinstrument ontstaan om buitelandse ekwiteitsaandele te verkry. Die wetgewing van die Verenigde Koninkryk hanteer valutaverskille as deel van die regimes van leningsverhoudings en afgeleide kontrakte. Debiete en krediete op leningsverhoudings en afgeleide kontrakte word bepaal volgens IFRS. Die debiete en krediete sluit enige valutaverskille in wat ontstaan op leningsverhoudings en afgeleide kontrakte in buitelandse valutatransaksies, en ongeag of die verskille van ‘n kapitale- of inkomste-aard is en ongeag of dit gerealiseerd of ongerealiseerd is. Die wetgewing wyk dikwels van IFRS af en bevat spesiale berekeningsbepalings vir omstandighede waar belastingbeginsels gevolg word. Die omskakelingsregulasies volg IFRS en identifiseer ‘n aantal kategorieë vir die omskakeling uit ‘n funksionele geldeenheid na sterling. Spesiale voorsiening word gemaak vir die uitstel en latere inagname van valutaverskille wat in ekwiteit gepaar is. Valutaverskille op ‘n buitelandse valutaverpligting van ‘n kapitale aard word by die berekening van belasbare inkomste in ag geneem, onderhewig aan die genoemde bepalings. Die Suid-Afrikaanse belastinghantering is gebaseer op wetgewing wat in 1993 ingestel is en gereeld daarna gewysig is. Die bepalings weerspieël nie deurlopend die rekeningkundige begrippe en beginsels van IFRS nie. Die basiese hantering kom wel ooreen met IFRS. Die wetgewing van die Verenigde Koninkryk is grootliks gewysig in 2002 en word vanaf 2004 gereeld gewysig om IFRS-beginsels en jargon te akkommodeer. Valutaverskille op buitelandse valutaverpligtinge van kapitale aard word in beide lande in beginsel in berekening gebring, onderworpe aan spesiale bepalings. Daar word aanbeveel dat die bepalings van die Wet grondig hersien word om die nuwe vereistes van IFRS deurlopend te weerspieël. In hierdie verband kan die wetgewing van die Verenigde Koninkryk waardevolle insigte vir vernuwing bied. ENGLISH : The objective of this study is to analyse the tax treatment of foreign currency liabilities that a company incurs to acquire a capital asset, in terms of the provisions of the Income Tax Act no. 58 of 1962 (the Act) and to determine in what respect the treatment agrees with the tax provisions of the United Kingdom and with the requirements of International Financial Reporting Standards. The research analyses the provisions of section 24I of the Act to determine when an exchange difference on a foreign currency liability of a capital nature is included in the computation of income and when it is excluded. Exchange differences are brought into account in determining taxable income, regardless of whether they are of capital or an income nature, and regardless of whether they are realised or unrealised. Exchange differences on exhange items are deferred till a later date where the exchange item is an affected contract, where the matched asset is brought into use at a later date, and where exchange differences arise in a transaction between related persons. Exchange differences are not brought into account against income where an exchange item is used to acquire assets that are indicated in section 24I(11). The relevant assets are identified with reference to the exceptions on the subsection. Section 24I(11) interacts with paragraph 43 of the Eighth Schedule of the Act that rules the inclusion or exclusion of exhange differences in determining the capital gain or loss arising from the disposal of an asset. Mismatching for tax purposes occurs in certain cases where the exchange difference on a liability is disregarded while the exchange difference is included in determining the capital gain or loss on disposal. The general conversion rules of section 25D of the Act that is applied directly in paragraph 43 of the Act, do not use the terms of IFRS. The tax provisions follow the accounting treatment according to International Accounting Standards 21 en 39 in general, but deviates from IFRS as the latter does not exclude exchange differences on a foreign currency liability. Section 24I(11A) follows IFRS explicitly where exchange differences arise on hedging instruments for the acquisition of foreign equity shares. The tax provisions of the United Kingdom treat exchange differences as part of the regimes of loan relationships and derivative contracts. Debits and credits arising on loan relationships and derivatives are determined according to IFRS. The debits and credits include any exchange differences that arise on loan relationships and derivatives in foreign exchange transactions, irrespective of whether the difference is of a capital or income nature, and irrespective of whether it is realised or unrealised. The provisions often deviate from IFRS and special computational rules apply where tax principles are adhered to. The conversion regulations follow IFRS and identify various categories for the conversion from the functional currency to sterling. Special rules apply where exhange differences that are matched in equity are disregarded and at a later date brought back into account. Exchange differences arising on a foreign currency liability of a capital nature are brought into account in determining chargeable income, subject to the mentioned provisions. The tax treatment in South Africa is based on provisions that were introduced in 1993 and have subsequently been extensively amended. The provisions do not pervasively reflect the accounting terms and principles of IFRS. The basic treatment, however, is in agreement with IFRS. The provisions in the tax law of the United Kingdom were extensively modified in 2002 and have been regularly amended from 2004 onwards to accommodate the principles and jargon of IFRS. Exchange differences arising on foreign currency liabilities are in principle brought into account in both countries, subject to special provisions. It is recommended that the provisions of the Act should be amended profoundly to pervasively reflect the new requirements of IFRS. In this regard the tax provisions of the United Kingdom could provide valuable insight for renewal. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

No description available.

El presente trabajo de investigación busca determinar el impacto que los contratos de consorcio, conforme a la NIIF 11 "Acuerdos Conjuntos", tienen en el desempeño financiero de las empresas del sector upstream de hidrocarburos domiciliadas en San Isidro en el año 2018. En los últimos años, ha habido un aumento de trabajos de exploración y explotación en nuestro país, como consecuencia de la riqueza mineral que se posee, siendo muchos de ellos realizados bajo la forma de los consorcios. En este sentido, el objetivo del trabajo es identificar la existencia de criterios adecuados para la clasificación de los contratos de consorcio por parte del área contable y demás áreas responsables. Asimismo, determinará el impacto financiero del reconocimiento de los contratos de consorcio en los estados financieros de estas empresas. Finalmente, se identificará el tratamiento tributario que las mencionadas entidades aplican para los contratos de consorcio y el impacto de este en sus rendimientos. La investigación se desarrolló en cinco secciones principales. En el Capítulo I, Marco Teórico, se definieron los términos claves que permitirán un mejor entendimiento del trabajo realizado, entre estos se encuentran la Norma Internacional de Información Financiera N°11 (NIIF 11), los aspectos societarios locales y la definición de desempeño financiero. En el Capítulo II, Plan de Investigación, se plantearon los problemas de investigación y se determinaron los objetivos e hipótesis generales y específicas. En el Capítulo III, Metodología de Investigación, se estableció el tipo de investigación a realizar, así como la muestra empleada en el análisis cualitativo y cuantitativo. En el Capítulo IV, Desarrollo de la Investigación, se llevó a cabo el trabajo de campo, conformado por las entrevistas a los expertos y las encuestas a los profesionales; de la misma forma, se desarrolló un caso práctico para evaluar el impacto de los consorcios bajo la NIIF 11. En el Capítulo V, Análisis de Resultados, se analizaron los resultados obtenidos durante el trabajo de campo y el caso práctico planteado. Finalmente, se plantean conclusiones de la investigación y se proponen recomendaciones basadas en un análisis exhaustivo. El portal permitirá que los vendedores puedan dar a conocer sus productos (los cuales serán organizados por categorías) a precios competitivos, fomentado el consumo colaborativo por parte de los clientes que se suscriban al portal. Los productos ofertados a precios competitivos se encontrarán a disposición de compra durante un periodo de tiempo y mientras mayores compras se tengan sobre un determinado producto, este tendrá una reducción de precio, que generará ahorro en el cliente. Al visualizar el número de artículos vendidos y que este trae un ahorro, los mismos clientes se encargarán de persuadir a familiares, amigos, colegas de trabajo o estudio a consumir. Cabe resaltar que el ahorro no será representado por una devolución en dinero en efectivo, sino como garante (inicial) para la compra de otro artículo. La plataforma estará diseñada de modo que el usuario tenga una experiencia amigable y pueda desenvolverse ampliamente al momento de realizar sus compras. Asimismo, el servicio de atención al cliente siempre estará dispuesto a satisfacer cualquier duda relacionada con la seguridad de las compras, además de poner a disposición un buzón de quejas y sugerencias. La cobertura del servicio durante el primer año abastecería las siguientes zonas de Lima Metropolitana1: Zonas 2, 4, 6, y 8. / The present research work seeks to determine the impact that consortium contracts, in accordance with IFRS 11 "Joint Agreements", have on the financial performance of the upstream hydrocarbons sector companies domiciled in San Isidro in 2018. In the recent years, there has been an increase in exploration and production in our country, as a result of the mineral wealth that it possesses, many of them being carried out in the form of consortium. In this sense, the objective of the work is to identify the existence of suitable criteria for the classification of consortium contracts by the accounting area and other responsible areas. It will also determine the financial impact of the recognition of consortium contracts in the financial statements of these companies. Finally, the tax treatment that the entities apply for consortium contracts and their impact on their performance will be identified. The research was developed in five main sections. In Chapter I, Theoretical Framework, define the key terms that will allow a better understanding of the work done, among them are the International Financial Reporting Standard No. 11 (IFRS 11), local corporate aspects and the definition of financial performance. In Chapter II, Research Plan, research problems were established, and general and specific objectives and hypotheses were determined. In Chapter III, Research Methodology, the type of research to be carried out was established, as well as the sample used in the qualitative and quantitative analysis. In Chapter IV, Research Development, fieldwork was carried out, consisting of interviews with experts and surveys with professionals; in the same way, a practical case was developed to evaluate the impact of the consortiums under IFRS 11. In Chapter V, Analysis of Results, the results obtained during the fieldwork and the practical case raised were analyzed. Finally, research conclusions are raised, and recommendations are proposed based on an exhaustive analysis. The portal will allow sellers to present their products (which will be organized by category) at competitive prices, promoting collaborative consumption by customers who subscribe to the portal. The products offered at competitive prices will be available for purchase for a period of time and the greater the purchases made on a certain product, it will have a price reduction, which will generate savings for the customer. By visualizing the number of items sold and that this brings savings, the same customers will be in charge of persuading family, friends, work or study colleagues to consume. It should be noted that the savings will not be represented by a return in cash, but as a guarantor (initial) for the purchase of another item. The platform will be designed so that the user has a friendly experience and can function widely when making purchases. Likewise, the customer service will always be ready to answer any questions related to the security of purchases, in addition to making a complaints and suggestions box available. The service coverage during the first year would supply the following areas of Metropolitan Lima: Zones 2, 4, 6, and 8. / Tesis

Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie. Navorsing oor die effek van belasting op arbeidsmigrasie is in lande soos Australië, Nederland, Noorweë en Indonesië onderneem. Die meeste van hierdie navorsing het gefokus op die redes waarom geskoolde Suid-Afrikaanse werkers emigreer. Sover vasgestel kon word, is min of geen navorsing gedoen om te bepaal of die redes (onder meer, die Suid-Afrikaanse persoonlike inkomstebelastingstelsel) aangehaal deur Suid- Afrikaners die vinnige tempo regverdig waarteen Suid-Afrikaners die land verlaat nie. Die doel van hierdie studie is om vas te stel of Suid-Afrikaanse werknemers in Nederland en Australië enige belastingtoegewings of voordelige belastingbehandeling ontvang wat hulle nie sou ontvang het as hulle in Suid-Afrika in diens gebly het nie. Hierdie doel sal bereik word deur te bepaal of 'n Suid-Afrikaanse werknemer in 'n meer voordelige belasting posisie geplaas word wanneer hulle internasionale indiensnemingsopdragte in Nederland en Australië aanvaar, in teenstelling met die belasting posisie waarin hulle hulself sal bevind indien hulle alle internasionale indiensneming werkopdragte van die hand wys (maw tot elke prys in Suid-Afrika in diens bly). Die studie sal die belastingbeginsels bespreek waaraan 'n werknemer onderhewig sal wees by die aanvaarding van 'n internasionale indiensnemingsopdrag in Australië of Nederland. Die belastingbeginsels van die onderskeie lande sal dan vergelyk word met dié wat van toepassing op werknemers wat in Suid-Afrika in diens bly. Hierdie vergelyking sal plaasvind met die primêre doel om te bepaal in watter van die drie lande 'n Suid-Afrikaanse werknemer die mees voordelige belastinghantering ontvang. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Mabaso, ND 2011, An international comparative study of the effect of personal income tax on labour migration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03122012-125824 / > F12/4/170/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Made available in DSpace on 2016-04-26T20:30:08Z (GMT). No. of bitstreams: 1 Gustavo de Siqueira Campos.pdf: 522759 bytes, checksum: 6ab718d8defb40070f6c6669a18f4aee (MD5) Previous issue date: 2010-05-11 / The legal discussion concerning whether imports through leasing (arrendamento mercantil) are or are not subject to ICMS has been underway for some time. Though less intense during the validity of the previous Constitution, this debate acquired new impetus following the advent of the Constitution of 1988 and even more so following the passage of Constitutional Amendment no. 33 in 2001. In fact, the discussion concerning the question which is the topic of this study once again came to the foreground, subsequent to said amendment, from a new perspective and with a variety of renewed legal arguments, despite having almost become settled law through the jurisprudence of the Higher Courts prior to that point. In this context, the initial objective of this study is to conduct a historical and systematic analysis of the norms governing the power of the States and the Federal District to institute ICMS levies on imports carried out by natural and legal persons residing in the country, confirming the premises underlying the scope of said tax, including the alterations enacted under Constitutional Amendment no. 33 (2001). This study s final objective, following a detailed historical and legal analysis of the institution of leasing (arrendamento mercantil) in Brazil, is to determine whether or not imports realized under said legal concept are subject to ICMS. To this end, a deep and cross-referenced examination of the constitutional, legal, and jurisprudential aspects of the theme, as well as of the related scholarship, is necessary to discover the solid legal foundations for the claim that imports through leasing (arrendamento mercantil) should not be subject to ICMS / A discussão jurídica acerca da incidência ou não do ICMS nas importações realizadas a título de arrendamento mercantil vem sendo travada já há algum tempo. Com menos intensidade durante a vigência da Constituição passada, esse debate adquiriu novos contornos com o advento da Constituição Federal de 1988 e ficou ainda mais intenso com a alteração promovida pela Emenda Constitucional n. 33/2001. De fato, a discussão sobre o tema objeto de estudo, que estava em vias de pacificação pelos Tribunais Superiores pátrios, voltou à tona após a referida alteração constitucional, sob nova ótica e com renovados argumentos jurídicos, a sustentar as mais variadas posições. O objetivo inicial do presente estudo, nesse contexto, é o de analisar, histórica e sistematicamente, as normas que outorgam competência aos Estados e ao Distrito Federal para instituir o ICMS sobre as operações de importação promovidas por pessoas físicas ou jurídicas estabelecidas no país, firmando as premissas de incidência do referido imposto, inclusive após as alterações promovidas pela Emenda Constitucional n. 33/01. O objetivo final do estudo é, após a realização de uma detalhada análise histórica e legal do instituto do arrendamento mercantil no Brasil, verificar se as importações realizadas sob essa modalidade jurídica ensejam ou não a incidência do ICMS. Para tanto, aprofunda-se o estudo constitucional, legal, doutrinário e jurisprudencial do tema, que, interpenetrando-se, dão origem a sólidos fundamentos jurídicos que amparam a conclusão no sentido de que não há incidência do ICMS nas importações realizadas a título de arrendamento mercantil

政府為促進文化創意產業之發展，在租稅政策上，依受惠對象之不同，可分為對文化創意產業本身的租稅優惠以及對投資文化創意產業之企業的租稅優惠，兩者皆足以影響企業投資文化創意產業的意願。本研究將焦點放在探討政府對投資文化創意產業之企業所提供的租稅優惠與企業投資文化創意產業意願間之關係，以作為政府是否提供投資文化創意產業之企業更多租稅優惠的參考。 本研究以發放問卷的方式，詢問692家於台灣證券交易所上市之公司有關投資文化創意產業意願的問題，共回收69份有效問卷。研究結果顯示，由「投資抵減」與「投資損失準備」所構成之稅制群，投資意願顯著高於「無任何租稅優惠」自成一群的稅制群。表示提供投資文化創意產業之企業投資抵減與投資損失準備的租稅優惠確能增加企業投資文化創意產業之意願，惟其仍未使受訪公司的投資意願由不願意轉成願意。在十三類的文化創意產業中，受訪公司僅對「數位休閒娛樂產業」有較高的投資意願。在十六類的受訪公司所屬產業中，「橡膠業」、「汽車業」、「百貨業」等三種產業對文化創意產業有較高的投資意願。 / In order to bring an advance in the cultural & creative industries, the government grants preferential tax treatment to the cultural & creative industries and enterprises investing in these industries. Both of these preferential tax treatments will influence investment inclination of enterprises to the cultural & creative industries. The goal of this research is to investigate the relation between the preferential tax treatment offered to enterprises investing in the cultural & creative industries and investment inclination of these enterprises to the cultural & creative industries, in order to offer some useful reference to the government for promoting the cultural & creative industries. The population of this research is 692 companies listed on Taiwan Stock Exchange Corporation (TSEC), and the sample is the 69 companies which send back the questionnaire. The result shows that there is significantly higher investment inclination in the group of “tax credits“ and “tax deductions for loss from investment“ than the group of “non-preferential tax treatment.” Namely offering preferential tax treatment to enterprises investing in the cultural & creative industries can significantly increase investment inclination of these enterprises, but it still can not change investment inclination of these enterprises dramatically, from unwilling to willing. Among 13 categories of the cultural & creative industries, the sample companies only have significantly higher investment inclination to “the digital recreation amusement industry.” The sample companies are divided into 16 categories of industries. Among these categories of industries, “the rubber industry,” ”the automobile industry,” and “the wholesale & retail industry” have significantly higher investment inclination to the cultural & creative industries.

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses. / María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.

Are mutual funds in securities and income taxes a suitable alternative for investment? Has the attempt to simplify the system of income taxes had an adverse impact on taxpayers?Throughout the following article, the author will answer the questions noted above.Therefore, he stresses the importance of protecting the taxpayers, so that they will not be affected by the tax regime. He also notes the necessity of this to happen in order forthe mutual funds to stay as a ideal vehicle for investment. / ¿Los fondos mutuos de inversión en valores e Impuesto a la Renta son, acaso, una alternativa idónea para la inversión? ¿El intento desimplificar el régimen del Impuesto a la Renta ha tenido consecuencias perjudiciales para los contribuyentes? A lo largo del siguiente artículo, el autor remarca la importancia de proteger a los contribuyentes, de modo que éstos no se vean perjudicados por el régimen aplicable. De ello depende que los fondos mutuos sigan siendo un vehículo idóneo para la inversión.

El presente trabajo de investigación tiene como finalidad analizar el impacto financiero de la implementación de la CINIIF 23 “Tratamiento impositivo de las operaciones contables inciertas” en las empresas del sector bancario por el periodo 2019. Estará enfocado en dicho sector, ya que, al estar regidas por la SBS, tienen la obligación de adoptar las Normas Contables; así como sus actualizaciones. Adicional de ello, la norma en cuestión será aplicada por primera vez, en el Perú, en el año 2019. Durante las operaciones cotidianas de las empresas del sector bancario se han identificado tratamientos contables, los cuales no se encuentran contemplados en la Legislación Tributaria del Perú, originando así las incertidumbres contables. Debido a la ausencia de un tratamiento contable, se creó la CINIIF 23 para brindar un análisis óptimo. La CINIIF 23 propone una serie de pasos que permiten analizar dichas incertidumbres empleando los métodos establecidos por la misma, según sea conveniente, a cada incertidumbre contable identificada. Como consecuencia de la aplicación de la norma, la información contable de las empresas sería más fiable y uniforme, ya que representaría un correcto tratamiento contable ante dichos escenarios. En la siguiente tesis se evaluará el impacto financiero relacionado a la implementación de la CINIIF 23 en las empresas del sector bancario con el fin de demostrar que las incertidumbres contables identificadas en dicho sector no generan un impacto significativo a los Estados financieros del año. Luego de la investigación realizada en la presente tesis se lograron validar favorablemente las hipótesis planteadas. / The purpose of this research work is to analyze the financial impact of the implementation of IFRIC 23 "Uncertainty over Income Tax Treatments" of the companies in the banking sector for the period 2019. It will be focused on that sector, because, being governed by the SBS, they have the obligation to adopt the International Financial Reporting Standards, as well as its updates. Additionally, this normative will be applied for the first time, in Peru, in 2019. During the daily operations of companies in the banking sector, accounting treatments have been identified, which are not contemplated in the Tax Legislation of Peru, causing accounting uncertainties. Due to the absence of an accounting treatment, IFRIC 23 was created to provide an optimal analysis. IFRIC 23 proposes a series of steps that allow the analysis of those uncertainties using the methods established by it, as appropriate to each identified accounting uncertainty. Because of the application of the normative, the accounting information of the companies would be more reliable and uniform since it would represent a correct accounting treatment in such scenarios. The following thesis will evaluate the financial impact related to the implementation of IFRIC 23 in companies in the banking sector to demonstrate that the accounting uncertainties identified in that sector do not generate a significant impact on the Financial Statements of the year. After the research carried out in this thesis, the hypotheses raised were successfully validated. / Tesis

La finalidad de la presente investigación es señalar el impacto de la determinación tributaria por los servicios de estimulación temprana en Instituciones Privadas de Educación Inicial en Los Olivos. Por ende, el objetivo general que persigue este trabajo es establecer las contingencias tributarias en el desarrollo de las actividades de una institución privada, lo cual se ha aplicado mediante técnicas de recojo de datos, como el uso de un cuestionario, elaborado con preguntas vinculadas al Tratamiento Tributario y Sanciones Tributarias, y unas entrevistas a dos abogadas tributaristas, quienes con sus respuestas permitieron la justificación de este trabajo de investigación. Esta investigación es explicativa con enfoque mixto porque busca encontrar la relación causal entre la evasión tributaria y el impacto de la determinación tributaria. En consecuencia, se propone la presente tesis a fin de obtener el reconocimiento y determinación del impuesto a declarar ante la Superintendencia Nacional de Aduanas y de Administración Tributaria- SUNAT. Por tal motivo, se analizaron diversos aspectos tributarios vinculados por servicios de estimulación temprana, como la ley del impuesto a la renta y los comprobantes de pago. Asimismo, se describió la informalidad y cultura tributaria en el país, además del impacto y las medidas contra la evasión tributaria y la falta de orientación que existe por parte de estas instituciones. La conclusión que se ha llegado es que la cultura tributaria debe convertirse en un tema con importancia, donde se comuniquen las razones fundamentales de la tributación y se adquieran responsabilidades para el cumplimiento de las obligaciones. / The purpose of this research is to indicate the impact of tax determination by services of early stimulation in Private Institutions of Early Childhood Education in Los Olivos. Thus, the general objective pursued by this paper is to establish the tax contingencies in the development of the activities in a private institution, which have been applied by data collection techniques, such as the use of a survey elaborated with questions related to Tax Treatment and Tax Sanctions, and an interview to two tax attorneys who allowed the justification of this research paper with their answers. This is an explanatory research with a mixed approach because it looks for the causality between tax evasion and the impact of tax determination. Consequently, this thesis is proposed to obtain recognition and determination of the tax to be declared before the National Superintendency of Customs and Tax Administration – SUNAT. Therefore, various tax aspects associated with early stimulation services were analyzed, as for example, income tax law and proofs of payment. Additionally, informality and tax culture in the country were described, besides the impact and the actions against tax evasion and the lack of existing orientation by these institutions. In conclusion, it was found that tax culture needs to become an important matter where the fundamental reasons of taxation could be communicated and responsibilities could be acquired for the compliance of obligations. / Tesis