In the present article, the author provides a complete overview of the scope of the trust fund figure in Peru and the benefits that brings both for the private sector and for the State. Once the nature of the trust is identified, he focuses the analysis in the interpretation that the Tax Administrative Court gives it through a recent pronouncement.
|Translated title of the contribution||Can trust assets be seized?: according to the SUNAT, they can!: the protection of Escrow in Peru regarding the Tax Administrative Court´s pronouncement|
|Pages (from-to)||155 - 165|
|State||Published - 2017|
- Perú. Ley n. 26702 : 09-12-1996