Labor and Tax Implications in the Recruitment of Foreign Workers and the Peculiarities of the Member Countries of the Andean Community

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations metho...

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Autor Principal: Ramirez Punchin, Eddy Hills
Otros Autores: Chuquillanqui Aragón, Oscar Raúl
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Tax
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12592/13149
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Sumario: This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer.