Publications per year
Publications per year
Overview
Professional profile
Dean of the Law School of Universidad del Pacífico. Associate Professor attached to the Department of Law and researcher in the Universidad del Pacífico Research Center. She has a Doctorate in Law from Universidad de Navarra (Spain) and from Università di Bologna (Italy). Graduated in Law from Universidad de Piura (Peru). Specialized lawyer in tax issues, especially linked to income tax and international taxation. For the last two years, she has led the, Gerencia de Investigación de la Superintendencia Nacional de Administración Aduanera y Tributaria, SUNAT, (Research Department of the National Superintendence of Customs and Tax Administration).
Education
Doctora de Investigación en Derecho Tributario Europeo
2013
Doctor en Derecho
2008
Abogada
1999
Bachiller en Derecho
1998
Researching Topics
- Cost of taxes when legal registration of businesses
- Taxation and digital economics
- Fiscal policy
- Taxation
Teaching Topics
- Tax law
- Taxes
- Peruvian tax law
Network
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
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Economía digital y fiscalidad: Retos y desafíos
Mares Ruiz, C., 2021, Tratado de derecho tributario iberoamericano . Lima: Instituto Pacífico, p. 849-873Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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El silencio administrativo negativo en materia tributaria y el acceso a la jurisdicción contenciosa administrativa
Mares Ruiz, C. & Chuqui, G. C., 2021, Tratado de derecho tributario iberoamericano . Lima: Instituto Pacífico, p. 269-284Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Los acuerdos de intercambio de información y sus límites
Mares, C., 2019, Estatuto del contribuyente en el siglo XXI. Lasala, M. I. (ed.). Erreius, p. 109-123Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Conexión entre el Impuesto a la Renta y el IGV a efectos de la deducción del crédito fiscal (Primera Parte)
Mares Ruiz, C., 2017, In: Análisis Tributario. 350, p. 21-25Research output: Contribution to journal › Article in a journal › peer-review
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Conexión entre el Impuesto a la Renta y el IGV a efectos de la deducción del crédito fiscal (Segunda Parte)
Mares Ruiz, C., 2017, In: Informe Tributario. 310, p. 10-14Research output: Contribution to journal › Article in a journal › peer-review
Activities
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“IR y servicios digitales”
Carla Elena Mares Ruiz (Speaker)
21 Jul 2022Activity: Participating in an event
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CHARLA DE DERECHO– 5TO DE SEC-INGENIERÍA DE HUANCAYO
Carla Elena Mares Ruiz (Speaker)
5 Apr 2022Activity: Other activities › Participation in activities to attract students (Completed by Educational Advice)
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Abogados del Futuro 2022
Carla Elena Mares Ruiz (Commentator)
8 Nov 2022Activity: Participating in an event
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SOMOS La Pacífico - Talleres de Carreras
Jorge Trujillo (Speaker), Andrea Rivas (Speaker), Vanessa Acosta (Speaker), Rosa Cáceres (Speaker), Humberto Angel Zuñiga Schroder (Jury), Carla Elena Mares Ruiz (Speaker), Antonio Cusato Novelli (Speaker), Vicente Manuel León (Speaker), Ana Eugenia Luna (Speaker), Edgardo Ricardo Bravo Orellana (Speaker), Juan Guillermo Lazo Lazo (Speaker), Álvaro Gustavo Talavera López (Speaker), Isabel Sánchez (Speaker), Óscar Enrique Malca Guaylupo (Speaker) & Estrella Peinado (Speaker)
24 Sep 2022Activity: Other activities › Participation in activities to attract students (Completed by Educational Advice)
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Abogados del Futuro
Carla Elena Mares Ruiz (Organizer)
8 Nov 2022 → 9 Nov 2022Activity: Organizing an event
Teaching
Press/Media
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Reducción del IGV a hoteles y restaurantes beneficio
Germán Alejandro Alarco Tosoni & Carla Elena Mares Ruiz
17/08/22
1 Media contribution
Press/Media
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Análisis | Reducción del IGV para restaurantes, hoteles y turismo: ¿Un impulso necesario?
16/07/22
1 Media contribution
Press/Media