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

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

Published: 2026-06-30

Editorial

Editorial

Equipo editorial

1-4
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Article

Personal data protection and algorithmic auditing: Inter-American standards on the use of AI by tax authorities

Eduardo Daniel Vázquez Pérez

5-27
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Tax typicity and accounting standards: limits on the determination of the tax base in Peruvian corporate income tax

Ángel Marco Chávez Gonzales

28-58
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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

59-95
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Environmental management of telecommunications infrastructure projects: impact identification, regulatory evolution, and the new regulation

Diego Alonso Rebaza Díaz

96-124
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Strategies to modernize government oversight: an institutional and punitive approach

Jaime Antonio Ortiz Rivero

125-163
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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

145-163
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The accusation by a different prosecutor: justified measure or normative excess?

Patty Liliana Canlla Mas

164-190
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Trust and acquisitive prescription of real property in judicial proceedings

Jorge Luis Pajuelo Cabanillas

191-205
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