Argumentación, Derecho Tributario y casos difíciles

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Publisher : Palestra Editores
ISBN 13 : 6123252631
Total Pages : 269 pages
Book Rating : 4.1/5 (232 download)

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Book Synopsis Argumentación, Derecho Tributario y casos difíciles by : Jaime Lara

Download or read book Argumentación, Derecho Tributario y casos difíciles written by Jaime Lara and published by Palestra Editores. This book was released on 2022-06-02 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: En esta obra se realiza un estudio de metajurisprudencia sobre casos de lagunas y antinomias en Derecho Tributario, conocidos también como casos difíciles, con la particularidad que el referido análisis no se limita a constatar lo que los jueces dicen que hacen en sus respectivas sentencias con relación a los mencionados casos, sino que tiene la pretensión de comprobar lo que los jueces efectivamente hacen con sus sentencias, aún cuando no lo digan: colmar lagunas y resolver antinomias. En el contexto del "Estado Legal de Derecho" se sostuvo que el Derecho Tributario no contenía lagunas, como consecuencia de la centralidad del principio de legalidad en la referida área. Al ser visto a la luz del positivismo teórico, el Derecho era concebido como pleno y carente de antinomias. Después de la Segunda Guerra Mundial, el modelo de Estado ha evolucionado hacia el "Estado Constitucional de Derecho" y sus bases teóricas se han reformulado a la luz del constitucionalismo. Hoy se admite que la Constitución contiene principios morales con valor normativo, hay control de la constitucionalidad de las leyes, el principio de legalidad ha cedido su supremacía al principio de constitucionalidad, entre otros caracteres. En consecuencia, hoy ya no hay objeción para admitir que, en casos excepcionales, pueda haber lagunas y antinomias susceptibles de integración en el Derecho Tributario. Este estudio de jurisprudencia así lo demuestra. JAIME LARA MÁRQUEZ es abogado por la Pontificia Universidad Católica del Perú y magíster en derecho con mención en Derecho Civil por la misma universidad. Su tesis de maestría fue premiada por la Asamblea Nacional de Rectores. Es máster en Argumentación Jurídica por la Universidad de Alicante en España. Ha cursado estudios de maestría en Política y Administración Tributaria en la Universidad Nacional Mayor de San Marcos. Es doctor en derecho por la Pontificia Universidad Católica del Perú, habiéndose graduado con mención de sobresaliente. Se desempeña como profesor de Argumentación Jurídica en la Facultad de Derecho de la Pontificia Universidad Católica del Perú, como profesor de Derecho Tributario, de Derecho de las Finanzas Públicas y de Razonamiento Jurídico en la Facultad de Derecho de la Universidad Nacional Mayor de San Marcos y profesor de Interpretación y Argumentación Jurídica en la Academia de la Magistratura. Es miembro del Instituto Peruano de Derecho Tributario (IPDT) y del Instituto Peruano de Investigación y Desarrollo Tributario (IPIDET).

Argumentación derecho tributario y casos difíciles

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Publisher :
ISBN 13 : 9786123252595
Total Pages : 0 pages
Book Rating : 4.2/5 (525 download)

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Book Synopsis Argumentación derecho tributario y casos difíciles by : Jaime Lara Márquez

Download or read book Argumentación derecho tributario y casos difíciles written by Jaime Lara Márquez and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Christian Texts for Aztecs

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Publisher :
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Christian Texts for Aztecs by : Jaime Lara

Download or read book Christian Texts for Aztecs written by Jaime Lara and published by . This book was released on 2008 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christian Texts for Aztecs: Art and Liturgy in Colonial Mexico is a cultural history of the missionary enterprise in sixteenth-century Mexico, seen primarily through the work of Catholic missionaries and the native populations, principally the Aztecs. Also known as the Mexica or Nahuas, speakers of the Nahuatl tongue, these Mesoamerican people inhabited the central plateau around Lake Texcoco and the sacred metropolis of Tenochtitlan, the site of present-day Mexico City. It was their language that the mendicant missionaries adopted as the lingua franca of the evangelization enterprise. Conceived as a continuation of his earlier, well-received City, Temple, Stage, Jaime Lara's new work addresses the inculturation of Catholic sacraments and sacramentals into an Aztec worldview in visual and material terms. He argues that Catholic liturgy--similar in some ways to pre-Hispanic worship--effectively "conquered" the religious imagination of its new Mesoamerican practitioners, thus creating the basis for a uniquely Mexican Catholicism. The sixteenth-century friars, in partnership with indigenous Christian converts, successfully translated the Christian message from an exclusively Eurocentric worldview to a system of symbols that made sense to the indigenous civilizations of Central Mexico. While Lara is interested in liturgical texts with novel or recycled metaphors, he is equally interested in visual texts such as neo-Christian architecture, mural painting, feather work, and religious images made from corn. These, he claims, were the sensorial bridges that allowed for a successful, if not wholly orthodox, inculturation of Christianity into the New World. Enriched by more than 280 color images and eleven appendices of translations from Latin and Nahuatl, Lara's study provides rich insights on the development of sacramental practice, popular piety, catechetical drama, and parish politics. Song, dance, flowers, and feathers--of utmost importance in the ancient religion of the Aztecs--were reworked in ingenious ways to serve the Christian cause. Human blood, too, found renewed importance in art and devotion when the indigenous religious leaders and the mendicant friars addressed the fundamental topic of the Man on the cross. An important work on worship, liturgy, and the visual imagination, Christian Texts for Aztecs: Art and Liturgy in Colonial Mexico is a vivid look at a unique cultural adaptation of Christianity. "I have deeply enjoyed and have been intellectually enriched by reading Jaime Lara's Christian Texts for Aztecs: Art and Liturgy in Colonial Mexico. This book will transform how we understand the process of evangelization of Mexico in the sixteenth-century. Clearly written and persuasively argued, Lara reveals how metaphor allows for cross-cultural communication as the deepest level of the Human experience, religious belief. This is demonstrated by a nuanced but richly documented history of the period. Drawing upon architecture, painting and a variety of different kinds of primary sources, this study blends a deep understanding of Aztec religious beliefs so as to articulate the very complex development of Colonial Mexican Christianity. Most importantly, Lara demonstrates how Aztec beliefs and practices were not only incorporated into Catholic teaching and ritual practice, but how they transformed that teaching and practice. Moreover, Lara makes so very evident the centrality of Music and Art in this complicated interaction." --Thomas Cummins, Dumbarton Oaks Professor of the History of Pre-Columbian and Colonial Art, Harvard University "We have seen many interpretations of the story of the faith in America; some have called it 'black,' and others 'white' or 'grey.' Whatever version one may appropriate, Jaime Lara has provided us with a unique, rich focus: the worship experience of a people called to be renewed by Christianity and the creative expressions of Christian faith in unique images and paintings. Jaime Lara's book is a treasure to cherish for many years, an addition to any personal or public Library, and a legacy that engages readers to embark on a journey in which history, liturgical theology, and good art become one's traveling companions." --Rev. Fr. Juan J. Sosa, Presidente, Instituto Nacional Hispano de Liturgia, Inc.

City, Temple, Stage

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Publisher :
ISBN 13 : 9780268033644
Total Pages : 0 pages
Book Rating : 4.0/5 (336 download)

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Book Synopsis City, Temple, Stage by : Jaime Lara

Download or read book City, Temple, Stage written by Jaime Lara and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: City, Temple, Stage is a new interpretation of the art, architecture, and liturgy created for the conversion of Aztecs and other native peoples of central Mexico by European Franciscan missionaries in the mid-sixteenth century. Jaime Lara contends that the design of missionary centers, or so-called fortress monasteries, can only be understood against the backdrop of the eschatological concerns of the age and the missionary techniques of the mendicant friars. Lara argues that these architectural constructions are quasi-theatrical sets for elaborate educational and liturgical events that acted as rehearsals for the last age of world history. Euro-Christian apocalyptic texts, Lara has been able to identify a consistent thread connecting the religious and liturgical imaginations of these juxtaposed cultures. The close parallels between the symbols and metaphors of Aztec religion and medieval Catholicism fostered an unusual synthesis between their different world visions. These visual, literary, and cultic metaphors survive in what we today call Mexican Catholicism. Drawing on his expertise as a medievalist, Latin Americanist, and architectural and liturgical historian, Lara offers an astonishingly comprehensive and compelling examination of the churches and liturgies created by the Franciscans for new Aztec Christians. Lara's fascinating narrative is supplemented by more than 230 images.

RETRACTED BOOK: 151 Trading Strategies

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Publisher : Springer
ISBN 13 : 3030027929
Total Pages : 480 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis RETRACTED BOOK: 151 Trading Strategies by : Zura Kakushadze

Download or read book RETRACTED BOOK: 151 Trading Strategies written by Zura Kakushadze and published by Springer. This book was released on 2018-12-13 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides detailed descriptions, including more than 550 mathematical formulas, for more than 150 trading strategies across a host of asset classes and trading styles. These include stocks, options, fixed income, futures, ETFs, indexes, commodities, foreign exchange, convertibles, structured assets, volatility, real estate, distressed assets, cash, cryptocurrencies, weather, energy, inflation, global macro, infrastructure, and tax arbitrage. Some strategies are based on machine learning algorithms such as artificial neural networks, Bayes, and k-nearest neighbors. The book also includes source code for illustrating out-of-sample backtesting, around 2,000 bibliographic references, and more than 900 glossary, acronym and math definitions. The presentation is intended to be descriptive and pedagogical and of particular interest to finance practitioners, traders, researchers, academics, and business school and finance program students.

Addressing Base Erosion and Profit Shifting

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Publisher : OECD Publishing
ISBN 13 : 9264192743
Total Pages : 91 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Cultural Materialism

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Publisher : AltaMira Press
ISBN 13 : 0759116962
Total Pages : 412 pages
Book Rating : 4.7/5 (591 download)

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Book Synopsis Cultural Materialism by : Marvin Harris

Download or read book Cultural Materialism written by Marvin Harris and published by AltaMira Press. This book was released on 2001-08-28 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cultural Materialism, published in 1979, was Marvin Harris's first full-length explication of the theory with which his work has been associated. While Harris has developed and modified some of his ideas over the past two decades, generations of professors have looked to this volume as the essential starting point for explaining the science of culture to students. Now available again after a hiatus, this edition of Cultural Materialism contains the complete text of the original book plus a new introduction by Orna and Allen Johnson that updates his ideas and examines the impact that the book and theory have had on anthropological theorizing.

Copiar el edén

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Author :
Publisher :
ISBN 13 :
Total Pages : 662 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Copiar el edén by : María Berríos

Download or read book Copiar el edén written by María Berríos and published by . This book was released on 2006 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes the evolution of contemporary art in Chile from 1973 to 2007. This edition reproduces more than 500 color images of works by 74 contemporary artists (selected by editor Mosquera) including names such as: Juan Downey, Carlos Arias, (Santiago, Chile, 1964); Juan Castillo, (Antofagasta, 1952); Eugenio Dittborn, (Santiago, Chile, 1943); Paz Errzuriz, (Santiago, Chile, 1944); Volupsa Jarpa, (Rancagua, 1971); Carlos Leppe, (Santiago, Chile, 1952); and Carolina Ruff, (Santiago, Chile, 1973), as well as younger generation artists. The artists are presented in alphabetical order with brief introductory texts. Each reproduced work is rigorously documented with a caption that, in addition to providing the technical data offers the reader a description of the work for better comprehension. Six essays by noted critics and art historians: Guillermo Machuca, Mar̕a Berr̕os, Justo Pastor Mellado, Catalina Mena, Nelly Richard y Adriana V̀lads (description provided by vendor).

Law and Practice of Investment Treaties

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041123512
Total Pages : 644 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Law and Practice of Investment Treaties by : Andrew Paul Newcombe

Download or read book Law and Practice of Investment Treaties written by Andrew Paul Newcombe and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on the substantive protections accorded to investors and investments and on the variations among jurisdictions. Among the many specific issues and topics that arise in the course of the discussion are the following: - problems of transparency and conflict of interest; - the recent growth in IIAs between and among developing nations; - the effect of new model bilateral investment treaties (BITs); - the ability of non-disputing parties to participate in investor-state arbitration; - theories of the interaction of foreign direct investment (FDI) and BITs; - investor-state arbitration as an evasion of public regulatory authority; - the role of investment funds in international investment; - 'fork in the road' provisions; and - institutional versus ad hoc arbitration. International business and other investors will greatly appreciate the in-depth information and insightful guidance in this solidly useful book. It will also be welcomed by jurists and students as a significant milestone in the development of principles in a quickly growing field of practice that is still plagued with inconsistencies.

Introducing the Old Testament

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Publisher :
ISBN 13 : 9780805420609
Total Pages : 320 pages
Book Rating : 4.4/5 (26 download)

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Book Synopsis Introducing the Old Testament by : Clyde T. Francisco

Download or read book Introducing the Old Testament written by Clyde T. Francisco and published by . This book was released on 1999-02-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fresh Tracks in the Forest: Assessing Incipient Payments for Environmental Services Initiatives in Bolivia

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Publisher : CIFOR
ISBN 13 : 9793361816
Total Pages : 152 pages
Book Rating : 4.7/5 (933 download)

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Book Synopsis Fresh Tracks in the Forest: Assessing Incipient Payments for Environmental Services Initiatives in Bolivia by : Nina Robertson

Download or read book Fresh Tracks in the Forest: Assessing Incipient Payments for Environmental Services Initiatives in Bolivia written by Nina Robertson and published by CIFOR. This book was released on 2005-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Payments for Environmental Services (PES) are being considered worldwide with great interest and expectation. Proposals to create agreements in which beneficiaries of environmental services pay landowners directly for the provision or protection of these services are innovative and promising. But what real PES experiences are actually out there? This work assesses a range of PES or PES-type experiences in one country, Bolivia, in the fields of carbon sequestration, protection of watershed services, biodiversity and aesthetic landscape values. The report concludes that while none of the generally young initiatives adhere fully to the principle of PES as developed in the theoretical literature, many experiment with some of the relevant PES mechanisms. Protection of watersheds and landscape values are the most common types, though the implementing intermediaries often have underlying biodiversity-protection goals. Main obstacles to PES implementation include ideological resistance against the PES concept, the difficulty of building trust between buyers and sellers, and limited willingness to pay on behalf of service users. During their relatively short lifetime, basically all initiatives had been successful in making service sellers (PES recipients) better off in economic terms, while the effectiveness in achieving environmental objectives and securing positive social impacts so far remained more variable. In some cases, redesigning these initiatives to bring them closer to the full PES principles could also enable them to more effectively achieve positive environmental and livelihood outcomes.

Governing the Metropolis

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Publisher : David Rockefeller Center for Latin American Studies
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Governing the Metropolis by : Eduardo Rojas

Download or read book Governing the Metropolis written by Eduardo Rojas and published by David Rockefeller Center for Latin American Studies. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores key metropolitan management issues, presents practical principles of good governance as they apply to the metropolis, and unfolds cases of institutional and programmatic arrangements to tackle such issues.

Full Planet, Empty Plates: The New Geopolitics of Food Scarcity

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Publisher : W. W. Norton & Company
ISBN 13 : 0393344150
Total Pages : 161 pages
Book Rating : 4.3/5 (933 download)

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Book Synopsis Full Planet, Empty Plates: The New Geopolitics of Food Scarcity by : Lester R. Brown

Download or read book Full Planet, Empty Plates: The New Geopolitics of Food Scarcity written by Lester R. Brown and published by W. W. Norton & Company. This book was released on 2012-09-11 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: With food supplies tightening, countries are competing for the land and waterresources needed to feed their people.

Carbon-Energy Taxation

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Publisher : OUP Oxford
ISBN 13 : 0191610089
Total Pages : 352 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis Carbon-Energy Taxation by : Mikael Skou Andersen

Download or read book Carbon-Energy Taxation written by Mikael Skou Andersen and published by OUP Oxford. This book was released on 2009-10-29 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990 Finland was the first country to introduce a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO2 and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion Euros a year have been shifted. This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO2 reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was there 'leakage' from Europe, so that production and CO2 emissions were shifted to other countries or regions without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make this a truly comprehensive volume. On the basis of the lessons learned in Europe, this volume indicates how carbon-energy taxation could usefully be combined with emissions trading, and discusses implications for future international climate policy, including how the IPCC recommendations for a gradual escalation in carbon price could be accomplished while preventing carbon leakage.

State Liability in Investment Treaty Arbitration

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Publisher : Bloomsbury Publishing
ISBN 13 : 1847315488
Total Pages : 460 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis State Liability in Investment Treaty Arbitration by : Santiago Montt

Download or read book State Liability in Investment Treaty Arbitration written by Santiago Montt and published by Bloomsbury Publishing. This book was released on 2009-11-30 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today there are more than 2,500 bilateral investment treaties (BITs) around the world. Most of these investment protection treaties offer foreign investors a direct cause of action to claim damages against host-states before international arbitral tribunals. This procedure, together with the requirement of compensation in indirect expropriations and the fair and equitable treatment standard, have transformed the way we think about state liability in international law. We live in the BIT generation, a world where BITs define the scope and conditions according to which states are economically accountable for the consequences of regulatory change and administrative action. Investment arbitration in the BIT generation carries new functions which pose unprecedented normative challenges, such as the arbitral bodies established to resolve investor/state disputes defining the relationship between property rights and the public interest. They also review state action for arbitrariness, and define the proper tests under which that review should proceed. State Liability in Investment Treaty Arbitration is an interdisciplinary work, aimed at academics and practitioners, which focuses on five key dimensions of BIT arbitration. First, it analyses the past practice of state responsibility for injuries to aliens, placing the BIT generation in historical perspective. Second, it develops a descriptive law-and-economics model that explains the proliferation of BITs, and why they are all worded so similarly. Third, it addresses the legitimacy deficits of this new form of dispute settlement, weighing its potential advantages and democratic shortfalls. Fourth, it gives a comparative overview of the universal tension between property rights and the public interest, and the problems and challenges associated with liability grounded in illegal and arbitrary state action. Finally, it presents a detailed legal study of the current state of BIT jurisprudence regarding indirect expropriations and the fair and equitable treatment clause. This title is included in Bloomsbury Professional's International Arbitration online service.

The International Law of Investment Claims

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Publisher : Cambridge University Press
ISBN 13 : 0521855675
Total Pages : 685 pages
Book Rating : 4.5/5 (218 download)

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Book Synopsis The International Law of Investment Claims by : Zachary Douglas

Download or read book The International Law of Investment Claims written by Zachary Douglas and published by Cambridge University Press. This book was released on 2009-06-11 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a codification of the principles and rules relating to the prosecution of investment claims.

Legislative Studies

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Publisher :
ISBN 13 :
Total Pages : 1100 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Legislative Studies by :

Download or read book Legislative Studies written by and published by . This book was released on 1975 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt: