Vol. 7 No. 13 (2026): January - June

View Vol. 7 No. 13 (2026): January - June

EN PRENSA

Published: 2026-06-30

Editorial

Editorial

Equipo editorial

3-20
- PDF (Español (España))

Article

Personal Data Protection and Algorithmic Auditing: Inter-American Standards on the Use of AI by Tax Authorities

Eduardo Daniel Vázquez Pérez

3-20
- PDF (Español (España))
The Principle of Tax Typicity and its Relationship With the use of Accounting Standards for The Interpretation of Accounting Terms Incorporated by the Income Tax Law in The Determination of the Incidence Hypothesis in Peru

Ángel Marco Chávez Gonzales

2-20
- PDF (Español (España))
The Principle of Reasonableness as a Guide for Imposing an Optimal Fine in Peruvian Administrative Sanctioning Law

César Abraham Neyra Cruzado, Pierre Jairo Chávez Alcoser

2-20
- PDF (Español (España))
Environmental Management of Telecommunications Infrastructure Projects: Impact Identification, Regulatory Evolution, and The New Regulation

Diego Alonso Rebaza Díaz

2-20
- PDF (Español (España))
Strategies To Modernize Government Oversight: An Institutional and Punitive Approach

Jaime Antonio Ortiz Rivero

2-20
- PDF (Español (España))
Corporate Law as a Source of Political Corruption Under the Lens of Criminal Law in Latin America, the United States, and Europe

Jaqueline Karina Sáenz Sánchez, Milagros Carolina Villalobos Aliaga, Erick Daniel Vildoso Cabrera

2-20
- PDF (Español (España))
The Accusation by a Different Prosecutor: Justified Measure or Normative Excess?

Patty Liliana Canlla Mas

2-20
- PDF (Español (España))
Trust and Acquisitive Prescription of Real Property in Judicial Proceedings

Jorge Luis Pajuelo Cabanillas

2-20
- PDF (Español (España))