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Taxation on mining and hydrocarbon investments

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hy...

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Autor Principal: Vega Rengifo, Beatriz de la
Formato:
Idioma: spa
Publicado: Pontificia Universidad Católica del Perú 2014
Materias:
Law
tax law; mining legislation; mining law; oil and gas legislation; oil and gas law; sectorial legislation; sectorial tax legislation; mining investments; oil and gas investments; mining concession; exploration expenses; development expenses; disbursements without recovery value
Derecho Tributario
Legislación Minera
Derecho Minero
Legislación Petrolera
Derecho de los Hidrocarburos
Legislación Sectorial
Tributación Sectorial
Inversiones Mineras
Inversiones Petroleras
Concesión Minera
Gastos de Exploración
Gastos de Desarrollo
Egresos Sin Valor de Recuperación
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9774
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Sumario: This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law).

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