Giuristi Vol. 1 Nº 2 (2020)
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Item Metadata only La informalidad: propuesta de modificación del impuesto general a las ventas y del impuesto a la renta para las MYPEs(Universidad ESAN, 2020-12-01) Chávez Gonzales, Ángel MarcoThe mandatory social isolation by COVID-19 has impacted the growth of the economy, revealing the high rate of informality, which has hindered the State from exercising efficient control to apply sanitary measures and grant benefits. Informality is more intense in the activities of the SMEs. One of the causes is the effect that taxes have on their decisions, such as the Business Income Tax and the General Sales Tax, therefore we propose to modify the General Sales Tax and Income Tax SMEs regarding its tax incidence in order to attract the informal and informal activities to formality.Item Metadata only Editorial(Universidad ESAN, 2020-12-01) Camacho Zegarra, María AugustaI am pleased to present the second edition of Giuristi, which brings together a selection of interesting and topical articles focusing on of corporate law and good governance. They are the product of exhaustive research by renowned corporate law professors, as well as outstanding foreign jurists, who have achieved together a combination to have launched the first one - and that promises to be present in two versions annual-, has been that of having overcome a state of emergency derived of the pandemic that has worn out many initiatives; in our case, without However, it turned out to be more of an opportunity to devote great care and Above all, I strive to achieve this goal and to contribute from the Academy to the construction of a more humane and just society through resources that as well as the publications, show the reflection of the authors in this field.Item Metadata only Sustitución de empleador(Universidad ESAN, 2020-12-01) Puntriano Rosas, César AlfredoThe purchase of companies, mergers, spin-offs, reorganizations in general, constitute extremely complex operations that impact, of course, the underlying corporate relationships to the companies that are subject to them. There is also a natural effect on the taxation of corporations and people involved. However, a fundamental edge is the effect of said operations on the working relationships of personnel employed by the participating companies. In this article we analyze the aforementioned effect and the existence of responses by our legal system.Item Metadata only Good governance and transparency(Universidad ESAN, 2020-12-01) Vilone, LauraThe notion of “good governance” implies the special place given to the State. Such a model is defined by the effectiveness of certain guarantees such as the independence of the judiciary, the correct and fair management of expenditure but also administrative transparency. Indeed, the latter depends on the sincerity of those involved in public action, on the one hand, and the constant dialogue between the public authorities and the public, on the other hand. The purpose of this intervention is to demonstrate that the realisation of the model of “good governance” is based, above all, on the existence of an administration that fully understands the requirements of administrative transparency. The two pillars of “good governance” would thus be the foundations of the principle of transparency: communication with citizens and their participation in the process of the decision-making process.Item Metadata only Necesidad de equilibrio entre protección de la inversión extranjera y protección de la salud pública: a propósito de la pandemia de la Covid-19(Universidad ESAN, 2020-12-01) Carbajal Valenzuela, Christian; Engers, Luiza AdenaInternational Investment Law, and Investment Arbitration in particular, are at a stage of change and challenge, which will be accelerated as a result of disputes that will arise as a result of the COVID-19 pandemic. In recent years, both, Investment Treaties and investment arbitral awards, have undergone changes of various kinds, most of them in terms of achieving a greater balance between the protection of investments and the protection of the regulatory powers of States, in accordance with the theory of proportionality. Important arbitral awards have recently been issued, which have had as its central theme the protection of public health. COVID-19 cases will further drive these changes. This article aims to provide some elements of analysis that may allow investors and Host States to know what can be expected in terms of investment arbitration and public health, in extraordinary times of international health crisis.Item Metadata only González Palacios, Carlos (comp.). Reflexiones sobre la democracia y el Estado de derecho en el mundo contemporáneo. Lima: ESAN, 2020(Universidad ESAN, 2020-12-01) Calero Ponce, María VictoriaThis work is an important compilation effort - and in most cases, translation work - made up of eleven research papers by legal experts German, French, and Peruvian on legal issues related to the notions of democracy and the rule of law. Each contribution, which takes the form of an academic reflection of approximately ten pages, yields account of a reality from the specialty of each author in matters as different, but complementary, as the fight against corruption, the public administration in its relationship with the citizen or, more The contributions of the Lüth jurisprudence of the Peruvian Constitutional Court, which expresses that the Constitution of values acquires its legitimacy not because it is based exclusively on the will of the people, but on the universal of human dignity. All this makes this publication, probably, one of the most recent theoretical values for the theory of law public, so its reading is recommended to researchers and students.Item Metadata only Necessidade de equilíbrio entre proteção dos investimentos estrangeiros e proteção da saúde pública(Universidad ESAN, 2020-12-01) Carbajal Valenzuela, Christian; Engers, Luiza AdenaInternational Investment Law, and Investment Arbitration in particular, are at a stage of change and challenge, which will be accelerated as a result of disputes that will arise as a result of the COVID-19 pandemic. In recent years, both, Investment Treaties and investment arbitral awards, have undergone changes of various kinds, most of them in terms of achieving a greater balance between the protection of investments and the protection of the regulatory powers of States, in accordance with the theory of proportionality. Important arbitral awards have recently been issued, which have had as its central theme the protection of public health. COVID-19 cases will further drive these changes. This article aims to provide some elements of analysis that may allow investors and Host States to know what can be expected in terms of investment arbitration and public health, in extraordinary times of international health crisis.Item Metadata only Le bien-etre social et le bien-vivre: les impenses de la prise de decision en matiere economique(Universidad ESAN, 2020-12-01) Koubi, GenevièveThe “buen vivir” designates a paradigm inherent to the social field which seeks to focus on human values such as solidarity and the model of sustainable development. In this sense, it differs from "living better" — an individualistic interpretation of life—, far from respecting the natural environment and which deifies the economic activity. Thus, this contribution aims to introduce a conceptual framework regarding «good living» to understand that the operational function of social welfare cannot be addressed in a unidimensional way, just considering the economy, but also environmental variables, such as public health, quality of life, social integration, access to social rights, among others. All this has an impact on the identification of indicators that also measure these variables, intending to allow all the people to be drivers in social, political, and economic development in a sustainable manner.Item Metadata only El bienestar social y el buen vivir: los olvidados en la toma de decisiones en materia económica(Universidad ESAN, 2020-12-01) Koubi, GenevièveThe “buen vivir” designates a paradigm inherent to the social field which seeks to focus on human values such as solidarity and the model of sustainable development. In this sense, it differs from "living better" — an individualistic interpretation of life—, far from respecting the natural environment and which deifies the economic activity. Thus, this contribution aims to introduce a conceptual framework regarding «good living» to understand that the operational function of social welfare cannot be addressed in a unidimensional way, just considering the economy, but also environmental variables, such as public health, quality of life, social integration, access to social rights, among others. All this has an impact on the identification of indicators that also measure these variables, intending to allow all the people to be drivers in social, political, and economic development in a sustainable manner.Item Metadata only Herrada Bazán, Víctor. La exclusión de socios en la Ley General de Sociedades. Lima: Gaceta Jurídica, 2017(Universidad ESAN, 2019-12-01) Cabrera Céspedes, Armando MiguelIn the 21st century, the growth of various industries and economic sectors has generated that the companies try to adapt to the demands of the of the market. Within the legal scope, such adaptation is not alien, as it establishes a direct relationship with the corporate form adopted by the companies in reality, being that a certain company will be constituted (anonymous, limited, closed, etc.) according to the functionality and treatment legal basis for its creation. With this, a diversity arises of problems and issues that deserve special attention. Within the contemplated by the General Companies Law (hereinafter, LGS), it is presented the corporate figure of the exclusion of partners, a subject that has not been studied in depth in our national legislation.Item Metadata only La bonne gouvernance des finances publiques et le developpment economique(Universidad ESAN, 2020-12-01) Tirard, ManuelThe concept of good governance of public finances emerged in the 1990s within the discourse of international organizations to promote issues well known today, such as the performance of public spending, the transparency of the public budget, etc. After the 2008 crisis, this concept has evolved towards the obligation to respect the budget balance. In any case, the national reception of the international prescriptions in the matter of good governance of public finances must be verified, thus showing the difficulties involved in wanting to apply the same legal rules everywhere. The example of the varied reception of the golden rule of public finances by the laws of European states confirms this.Item Metadata only La buena gobernanza de las finanzas públicas y el desarrollo económico(Universidad ESAN, 2020-12-01) Tirard, ManuelThe concept of good governance of public finances emerged in the 1990s within the discourse of international organizations to promote issues well known today, such as the performance of public spending, the transparency of the public budget, etc. After the 2008 crisis, this concept has evolved towards the obligation to respect the budget balance. In any case, the national reception of the international prescriptions in the matter of good governance of public finances must be verified, thus showing the difficulties involved in wanting to apply the same legal rules everywhere. The example of the varied reception of the golden rule of public finances by the laws of European states confirms this.
