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Subject: CIERRE CONTABLE Y TRIBUTARIO 2020 | Impacto del COVID-19
Date: Tue, 12 Jan 2021 03:59:20 -0500
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CIERRE CONTABLE Y TRIBUTARIO 2020
Impacto del COVID-19

Para determinar correctamente el Impuesto a la Renta Empresarial correspo=
ndiente al ejercicio 2020 se requiere, ademas del conocimiento de las dis=
posiciones normativas, mantener una claridad conceptual sobre las institu=
ciones que la contienen, as=ED como conocer las principales tendencias en=
 la interpretaci=F3n y en la aplicaci=F3n pr=E1ctica, tanto generadas en =
el seno de la SUNAT como en la doctrina del Tribunal Fiscal y del Poder J=
udicial.

OBJETIVOS:

-=A0=A0 Analizar los principales aspectos del cierre contable y los efect=
os del COVID-19.
-=A0=A0 Analizar los aspectos normativos de mayor importancia vinculados =
con la determinaci=F3n de la renta neta imponible y/o de la p=E9rdida tri=
butaria compensable.
-=A0=A0 Identificar las diferencias entre los ingresos y gastos reconocid=
os y cuantificados en estricta aplicaci=F3n de las normas contables y el =
tratamiento asignado por la legislaci=F3n del Impuesto a la Renta vigente=
 para el a=F1o 2020, con =E9nfasis en las adiciones y deducciones.
-=A0=A0 Revisar los principales cambios de la =FAltima reforma tributaria=
 relacionados a la determinaci=F3n del Impuesto a la Renta Empresarial.

METODOLOG=CDA:
El curso tiene un car=E1cter expositivo-reflexivo, y presenta los princip=
ales aspectos a tomar en consideraci=F3n en el proceso de determinaci=F3n=
 del Impuesto a la Renta Empresarial para el ejercicio 2020. Para ello, s=
e considerar=E1 lo siguiente:

1)=A0=A0 Los temas m=E1s importantes relacionados al cierre contable y lo=
s cambios en las NIIF y los efectos del COVID-19.
2)=A0=A0 Los conflictos m=E1s relevantes sobre la materia que existen hoy=
 entre la Administraci=F3n Tributaria y los contribuyentes en los proceso=
s de fiscalizaci=F3n tributaria en curso.
3)=A0=A0 Los principales y =FAltimos pronunciamientos del Tribunal Fiscal=
, especialmente en materia de deducci=F3n de costos y gastos.
4)=A0=A0 Los criterios que pueden derivarse de los fallos del Poder Judic=
ial y del Tribunal Constitucional.

TEMARIO REFERENCIAL:

1.=A0=A0 Principales aspectos del cierre contable 2020 y los efectos del =
COVID-19
-=A0=A0 Deterioro de activos no financieros (NIC 36).
-=A0=A0 P=E9rdida esperada de cuentas por cobrar comerciales.
-=A0=A0 Renegociaci=F3n de arrendamientos.
-=A0=A0 Pr=E9stamos Reactiva y otras ayudas gubernamentales.
-=A0=A0 Gastos relacionados con la "nueva normalidad".

2.=A0=A0 Aspectos generales sobre la determinaci=F3n del Impuesto a la Re=
nta Empresarial
-=A0=A0 Operaciones sujetas a gravamen.
-=A0=A0 Incidencia en la determinaci=F3n del IRE de los resultados por Re=
ntas de Fuente Extranjera. Referencia a los servicios de asistencia t=E9c=
nica y servicios digitales.
-=A0=A0 Influencia de la contabilidad en la determinaci=F3n del IRE: Cond=
icionamientos de registro contable.
-=A0=A0 Criterios de imputaci=F3n temporal en el reconocimiento tributari=
o de ingresos y gastos.
-=A0=A0 Concepto de devengado.

3.=A0=A0 Aspectos generales para la determinaci=F3n de la renta neta impo=
nible o p=E9rdida tributaria compensable
-=A0=A0 Acreditaciones legales y reglamentarias para la deducci=F3n de co=
stos y gastos.
-=A0=A0 Aplicaci=F3n del concepto de "costos posteriores".
-=A0=A0 Aspectos contables sobre costo que inciden en la determinaci=F3n =
del Impuesto.
-=A0=A0 Exigencias relativas a los comprobantes de pago (costo y gastos).
-=A0=A0 Principio de Causalidad para la deducci=F3n de gastos.
-=A0=A0 Requisitos de previo pago para efectos de la deducci=F3n de gasto=
s.
-=A0=A0 Deducci=F3n de gastos de ejercicios anteriores.

4. Aspectos espec=EDficos actuales relacionados con la deducci=F3n de gas=
tos
-=A0=A0 Cambios sobre los gastos por servicios prestados por sujetos no d=
omiciliados.
-=A0=A0 Cambios sobre gastos financieros.
-=A0=A0 Provisiones y castigo de cobranza dudosa.
-=A0=A0 Mermas y desmedros de existencias.
-=A0=A0 Depreciaci=F3n de activos.
-=A0=A0 Gastos de viajes.
-=A0=A0 Gastos de veh=EDculos.
-=A0=A0 Remuneraciones de accionistas y parientes.
-=A0=A0 Gastos de personal, recreativos, de seguros m=E9dicos, de vida y =
de capacitaci=F3n.
-=A0=A0 Gastos de representaci=F3n, de promoci=F3n y publicidad.

EXPOSITORES:
-=A0=A0 Carlos Valle Larrea

Profesional contable especialista en temas de IFRS.

Miembro del Instituto Peruano de Investigaci=F3n y Desarrollo Tributario =
(IPIDET).

Miembro del cap=EDtulo peruano de la International Fiscal Association (IF=
A)

Colaborador del Consejo de Redacci=F3n de la revista Enfoque Contable.

Docente universitario de programas de especializaci=F3n en IFRS.

Autor de diversos art=EDculos sobre temas contables publicados en revista=
s especializadas del Per=FA y el extranjero.

-=A0=A0 Luis Dur=E1n Rojo

Abogado por la Pontificia Universidad Cato&#x301;lica del Peru&#x301; (PU=
CP),

Asesor empresarial en materia tributaria, especialmente en aspectos de ca=
r=E1cter internacional y constitucional.

Magister en Derecho con mencio&#x301;n en Derecho Tributario por la misma=
 Universidad.

Diploma de Estudios Avanzados en el Doctorado Interuniversitario en Derec=
ho Tributario Europeo por la Universidad de Castilla - La Mancha (Espan&#=
x303;a) y es Candidato a Doctor por la misma Universidad.

Profesor Ordinario del Departamento de Derecho de la PUCP.

Ha sido profesor del Master en Asesori&#x301;a Fiscal de la Universidad d=
e Ca&#x301;diz (Espan&#x303;a) y Expositor en los Cursos de Fiscalidad In=
ternacional Latinoamericana de la Universidad Complutense (Madrid &#x2010=
; Espan&#x303;a), de los Cursos de Postgrado en Derecho de la Universidad=
 Castilla La Mancha (Toledo &#x2010; Espan&#x303;a) y en los Seminarios s=
obre Tributacio&#x301;n Internacional y Comparada de la Escuela Europea d=
e Altos Estudios Tributarios de la Universidad de Bolonia (Italia).

Ex Presidente y miembro del Instituto Peruano de Investigacio&#x301;n y D=
esarrollo Tributario (IPIDET).
Miembro de la Asociacio&#x301;n Peruana de Derecho Constitucional (APDC),=
 del Instituto Peruano de Derecho Tributario (IPDT) y de la Asociacio&#x3=
01;n Fiscal Internacional (IFA).

-=A0=A0 Jos=E9 Antonio Campos=20

Especialista en Derecho Tributario

Profesor adjunto de la Pontificia Universidad Cat=F3lica del Per=FA

Coordinador del Equipo de Investigaci=F3n de la Revista An=E1lisis Tribut=
ario - Grupo AELE

MODALIDAD: Online
CLASES: 03 CLASES
DURACI=D3N: 03 HORAS CADA SESI=D3N
INICIO: Martes=A026, Miercoles 27=A0y culmina=A0Jueves=A028 de=A0Enero de=
 2021
de 6:00 p.m. a 9:00 p.m.

INCLUYE:=20
-=A0=A0 Material de Trabajo.
-=A0=A0 Certificado de participaci=F3n.
-=A0=A0 Clases en vivo, v=EDa zoom.
-=A0=A0 Acceso a la grabaci=F3n de cada clase.
-=A0=A0 Asesor=EDa permanente durante el desarrollo del programa.

=A0Inversi=F3n: 380.00 Soles Inc.IGV
=A0Informes e inscripciones:
=A0whatsapp:=A0928 470961=A0| 928 121344=A0

=A0Correo:=A0c a p a c i t a c i o n @ a e l e . c o m=A0=20

Este evento es organizado por AELE Y BANA NETWORK=20
Para asegurarse de seguir recibiendo estos correos electr=F3nicos,
agregue info@stofjassen.org a su libreta de direcciones o p=F3nganos en l=
a lista blanca.=A0
Y si no desea recibir mas correos responda remover
este correo ha sido enviado a: ventas@ifprc.com.pe

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    <TD><FONT color=3D#3a3a3a size=3D2 face=3DArial>
      <DIV align=3Djustify><SPAN lang=3DES><FONT face=3D"Calibri Light"><=
FONT=20
      color=3D#a80000=20
face=3D"Calibri Light"><B></B></FONT></FONT></SPAN>&nbsp;</DIV>
      <DIV align=3Djustify><FONT color=3D#a80000><SPAN lang=3DES-PE></SPA=
N><SPAN=20
      lang=3DES-PE><FONT face=3D"Calibri Light"><FONT=20
      face=3D"Calibri Light"></FONT></FONT></SPAN></FONT>&nbsp;</DIV>
      <DIV align=3Dleft><SPAN lang=3DES-PE><FONT face=3D"Calibri Light"><=
FONT=20
      color=3D#000000 face=3D"Calibri Light"><STRONG>CIERRE CONTABLE Y TR=
IBUTARIO=20
      2020<BR>Impacto del COVID-19</STRONG></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      color=3D#000000 face=3D"Calibri Light">Para determinar correctament=
e el=20
      Impuesto a la Renta Empresarial correspondiente al ejercicio 2020 s=
e=20
      requiere, ademas del conocimiento de las disposiciones normativas,=20
      mantener una claridad conceptual sobre las instituciones que la con=
tienen,=20
      as=ED como conocer las principales tendencias en la interpretaci=F3=
n y en la=20
      aplicaci=F3n pr=E1ctica, tanto generadas en el seno de la SUNAT com=
o en la=20
      doctrina del Tribunal Fiscal y del Poder=20
      Judicial.</FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      color=3D#000000=20
      face=3D"Calibri Light"><STRONG>OBJETIVOS:</STRONG></FONT></FONT></S=
PAN></DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><STRONG></STRONG><BR><FONT=20
      color=3D#000000>-&nbsp;&nbsp; Analizar los principales aspectos del=
 cierre=20
      contable y los efectos del COVID-19.<BR>-&nbsp;&nbsp; Analizar los=20
      aspectos normativos de mayor importancia vinculados con la determin=
aci=F3n=20
      de la renta neta imponible y/o de la p=E9rdida tributaria=20
      compensable.<BR>-&nbsp;&nbsp; Identificar las diferencias entre los=
=20
      ingresos y gastos reconocidos y cuantificados en estricta aplicaci=F3=
n de=20
      las normas contables y el tratamiento asignado por la legislaci=F3n=
 del=20
      Impuesto a la Renta vigente para el a=F1o 2020, con =E9nfasis en la=
s adiciones=20
      y deducciones.<BR>-&nbsp;&nbsp; Revisar los principales cambios de =
la=20
      =FAltima reforma tributaria relacionados a la determinaci=F3n del I=
mpuesto a=20
      la Renta Empresarial.</FONT></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV dir=3Dltr align=3Djustify><SPAN lang=3DES-PE><FONT=20
      face=3D"Calibri Light"><FONT face=3D"Calibri Light"><FONT=20
      color=3D#000000><STRONG>METODOLOG=CDA:</STRONG><BR>El curso tiene u=
n car=E1cter=20
      expositivo-reflexivo, y presenta los principales aspectos a tomar e=
n=20
      consideraci=F3n en el proceso de determinaci=F3n del Impuesto a la =
Renta=20
      Empresarial para el ejercicio 2020. Para ello, se considerar=E1 lo=20
      siguiente:</FONT></FONT></FONT></SPAN></DIV>
      <DIV dir=3Dltr align=3Djustify><SPAN lang=3DES-PE><FONT color=3D#00=
0000=20
      face=3D"Calibri Light">1)&nbsp;&nbsp; Los temas m=E1s importantes r=
elacionados=20
      al cierre contable y los cambios en las NIIF y los efectos del=20
      COVID-19.<BR>2)&nbsp;&nbsp; Los conflictos m=E1s relevantes sobre l=
a materia=20
      que existen hoy entre la Administraci=F3n Tributaria y los contribu=
yentes en=20
      los procesos de fiscalizaci=F3n tributaria en curso. <BR>3)&nbsp;&n=
bsp; Los=20
      principales y =FAltimos pronunciamientos del Tribunal Fiscal, espec=
ialmente=20
      en materia de deducci=F3n de costos y gastos.<BR>4)&nbsp;&nbsp; Los=
=20
      criterios que pueden derivarse de los fallos del Poder Judicial y d=
el=20
      Tribunal Constitucional.</FONT></SPAN><SPAN lang=3DES-PE><FONT=20
      face=3D"Calibri Light"><FONT face=3D"Calibri Light"></DIV>
      <DIV dir=3Dltr><FONT color=3D#000000></FONT></FONT></FONT></SPAN>&n=
bsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      color=3D#000000 face=3D"Calibri Light"><STRONG>TEMARIO=20
      REFERENCIAL:</STRONG></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>1.&nbsp;&nbsp;=
=20
      Principales aspectos del cierre contable 2020 y los efectos del=20
      COVID-19</STRONG><BR>-&nbsp;&nbsp; Deterioro de activos no financie=
ros=20
      (NIC 36).<BR>-&nbsp;&nbsp; P=E9rdida esperada de cuentas por cobrar=
=20
      comerciales.<BR>-&nbsp;&nbsp; Renegociaci=F3n de=20
      arrendamientos.<BR>-&nbsp;&nbsp; Pr=E9stamos Reactiva y otras ayuda=
s=20
      gubernamentales.<BR>-&nbsp;&nbsp; Gastos relacionados con la "nueva=
=20
      normalidad".</FONT></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>2.&nbsp;&nbsp;=
 Aspectos=20
      generales sobre la determinaci=F3n del Impuesto a la Renta=20
      Empresarial</STRONG><BR>-&nbsp;&nbsp; Operaciones sujetas a=20
      gravamen.<BR>-&nbsp;&nbsp; Incidencia en la determinaci=F3n del IRE=
 de los=20
      resultados por Rentas de Fuente Extranjera. Referencia a los servic=
ios de=20
      asistencia t=E9cnica y servicios digitales.<BR>-&nbsp;&nbsp; Influe=
ncia de=20
      la contabilidad en la determinaci=F3n del IRE: Condicionamientos de=
 registro=20
      contable.<BR>-&nbsp;&nbsp; Criterios de imputaci=F3n temporal en el=
=20
      reconocimiento tributario de ingresos y gastos.<BR>-&nbsp;&nbsp; Co=
ncepto=20
      de devengado. </FONT></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>3.&nbsp;&nbsp;=
 Aspectos=20
      generales para la determinaci=F3n de la renta neta imponible o p=E9=
rdida=20
      tributaria compensable</STRONG><BR>-&nbsp;&nbsp; Acreditaciones leg=
ales y=20
      reglamentarias para la deducci=F3n de costos y gastos.<BR>-&nbsp;&n=
bsp;=20
      Aplicaci=F3n del concepto de "costos posteriores".<BR>-&nbsp;&nbsp;=
 Aspectos=20
      contables sobre costo que inciden en la determinaci=F3n del=20
      Impuesto.<BR>-&nbsp;&nbsp; Exigencias relativas a los comprobantes =
de pago=20
      (costo y gastos).<BR>-&nbsp;&nbsp; Principio de Causalidad para la=20
      deducci=F3n de gastos.<BR>-&nbsp;&nbsp; Requisitos de previo pago p=
ara=20
      efectos de la deducci=F3n de gastos. <BR>-&nbsp;&nbsp; Deducci=F3n =
de gastos=20
      de ejercicios anteriores.</FONT></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>4. Aspectos es=
pec=EDficos=20
      actuales relacionados con la deducci=F3n de gastos</STRONG><BR>-&nb=
sp;&nbsp;=20
      Cambios sobre los gastos por servicios prestados por sujetos no=20
      domiciliados.<BR>-&nbsp;&nbsp; Cambios sobre gastos=20
      financieros.<BR>-&nbsp;&nbsp; Provisiones y castigo de cobranza=20
      dudosa.<BR>-&nbsp;&nbsp; Mermas y desmedros de=20
      existencias.<BR>-&nbsp;&nbsp; Depreciaci=F3n de activos.<BR>-&nbsp;=
&nbsp;=20
      Gastos de viajes.<BR>-&nbsp;&nbsp; Gastos de veh=EDculos.<BR>-&nbsp=
;&nbsp;=20
      Remuneraciones de accionistas y parientes.<BR>-&nbsp;&nbsp; Gastos =
de=20
      personal, recreativos, de seguros m=E9dicos, de vida y de=20
      capacitaci=F3n.<BR>-&nbsp;&nbsp; Gastos de representaci=F3n, de pro=
moci=F3n y=20
      publicidad.</FONT></FONT></FONT></SPAN></DIV>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>EXPOSITORES:=20
      <BR>-&nbsp;&nbsp; Carlos Valle=20
      Larrea</STRONG></FONT></FONT></FONT></SPAN></DIV>
      <UL type=3Dcircle>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Profesional contable=
=20
        especialista en temas de IFRS.</FONT></FONT></FONT></SPAN></DIV>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Miembro del Institut=
o Peruano=20
        de Investigaci=F3n y Desarrollo Tributario=20
        (IPIDET).</FONT></FONT></FONT></SPAN></DIV>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Miembro del cap=EDtu=
lo peruano de=20
        la International Fiscal Association=20
        (IFA)</FONT></FONT></FONT></SPAN></DIV>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Colaborador del Cons=
ejo de=20
        Redacci=F3n de la revista Enfoque=20
        Contable.</FONT></FONT></FONT></SPAN></DIV>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Docente universitari=
o de=20
        programas de especializaci=F3n en IFRS.</FONT></FONT></FONT></SPA=
N></DIV>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Autor de diversos ar=
t=EDculos=20
        sobre temas contables publicados en revistas especializadas del P=
er=FA y=20
        el extranjero.</FONT></FONT></FONT></SPAN></DIV></LI></UL>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
      face=3D"Calibri Light"><FONT color=3D#000000><STRONG>-&nbsp;&nbsp; =
Luis Dur=E1n=20
      Rojo </STRONG></FONT></FONT></FONT></SPAN></DIV>
      <UL type=3Dcircle>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Abogado por la Ponti=
ficia=20
        Universidad Cato&#769;lica del Peru&#769; (PUCP),=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Asesor empresarial e=
n materia=20
        tributaria, especialmente en aspectos de car=E1cter internacional=
 y=20
        constitucional. </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Magister en Derecho =
con=20
        mencio&#769;n en Derecho Tributario por la misma Universidad.=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Diploma de Estudios =
Avanzados=20
        en el Doctorado Interuniversitario en Derecho Tributario Europeo =
por la=20
        </FONT></FONT></FONT></SPAN><SPAN lang=3DES-PE><FONT=20
        face=3D"Calibri Light"><FONT face=3D"Calibri Light"><FONT=20
        color=3D#000000>Universidad de Castilla - La Mancha (Espan&#771;a=
) y es=20
        Candidato a Doctor por la misma Universidad.=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Profesor Ordinario d=
el=20
        Departamento de Derecho de la PUCP.=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Ha sido profesor del=
 Master en=20
        Asesori&#769;a Fiscal de la Universidad de Ca&#769;diz (Espan&#77=
1;a) y Expositor en=20
        los Cursos de Fiscalidad Internacional Latinoamericana de la Univ=
ersidad=20
        Complutense (Madrid &#8208; Espan&#771;a), de los Cursos de Postg=
rado en Derecho de=20
        la Universidad Castilla La Mancha (Toledo &#8208; Espan&#771;a) y=
 en los Seminarios=20
        sobre Tributacio&#769;n Internacional y Comparada de la Escuela E=
uropea de=20
        Altos Estudios Tributarios de la Universidad de Bolonia (Italia).=
=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Ex Presidente y miem=
bro del=20
        Instituto Peruano de Investigacio&#769;n y Desarrollo Tributario =
(IPIDET).=20
        <BR>Miembro de la Asociacio&#769;n Peruana de Derecho Constitucio=
nal (APDC),=20
        del Instituto Peruano de Derecho Tributario (IPDT) y de la Asocia=
cio&#769;n=20
        Fiscal Internacional (IFA).</FONT></FONT></FONT></SPAN></DIV></LI=
></UL>
      <DIV align=3Djustify><SPAN lang=3DES-PE></SPAN><SPAN lang=3DES-PE><=
FONT=20
      face=3D"Calibri Light"><FONT face=3D"Calibri Light"><FONT=20
      color=3D#000000><STRONG>-&nbsp;&nbsp; Jos=E9 Antonio Campos</STRONG=
>=20
      </FONT></FONT></FONT></SPAN></DIV>
      <UL type=3Dcircle>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Especialista en Dere=
cho=20
        Tributario </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Profesor adjunto de =
la=20
        Pontificia Universidad Cat=F3lica del Per=FA=20
        </FONT></FONT></FONT></SPAN></DIV></LI>
        <LI>
        <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Lig=
ht"><FONT=20
        face=3D"Calibri Light"><FONT color=3D#000000>Coordinador del Equi=
po de=20
        Investigaci=F3n de la Revista An=E1lisis Tributario - Grupo=20
        AELE</FONT></FONT></FONT></SPAN></DIV></LI></UL>
      <DIV><FONT color=3D#000000></FONT>&nbsp;</DIV>
      <DIV align=3Djustify><SPAN lang=3DES-PE><FONT face=3D"Calibri Light=
"><FONT=20
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RONG>=20
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</STRONG>=20
      03 HORAS CADA SESI=D3N<BR><STRONG>INICIO:</STRONG> Martes&nbsp;26, =
Miercoles=20
      27&nbsp;y culmina&nbsp;Jueves&nbsp;28 de&nbsp;Enero de 2021<BR>de 6=
:00=20
      p.m. a 9:00 p.m.</FONT></DIV>
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      <DIV align=3Djustify><FONT color=3D#000000><STRONG>INCLUYE:</STRONG=
>=20
      <BR>-&nbsp;&nbsp; Material de Trabajo.<BR>-&nbsp;&nbsp; Certificado=
 de=20
      participaci=F3n.<BR>-&nbsp;&nbsp; Clases en vivo, v=EDa zoom.=20
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;&nbsp;=20
      Asesor=EDa permanente durante el desarrollo del=20
      programa.<BR></FONT></FONT></FONT></SPAN></FONT><FONT=20
      style=3D"FONT-SIZE: 9pt" face=3DArial></DIV></FONT></TD></TR>
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      <DIV><FONT size=3D1><STRONG><FONT=20
      style=3D"BACKGROUND-COLOR: #ffccd0">&nbsp;Inversi=F3n: 380.00 Soles=
=20
      Inc.IGV<BR>&nbsp;Informes e inscripciones:=20
      <BR>&nbsp;whatsapp:&nbsp;</FONT><A href=3D"https://wa.link/x8asse">=
<FONT=20
      style=3D"BACKGROUND-COLOR: #ffccd0">928 470961</FONT></A><FONT=20
      style=3D"BACKGROUND-COLOR: #ffccd0">&nbsp;| </FONT><A=20
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fccd0">928=20
      121344</FONT></A><FONT=20
      style=3D"BACKGROUND-COLOR: #ffccd0">&nbsp;</FONT></STRONG></FONT></=
DIV>
      <DIV><FONT style=3D"BACKGROUND-COLOR: #e8d2f0" size=3D1><STRONG><FO=
NT=20
      style=3D"BACKGROUND-COLOR: #ffccd0">&nbsp;Correo:&nbsp;c a p a c i =
t a c i o=20
      n @ a e l e . c o m</FONT></STRONG><FONT=20
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      style=3D"BACKGROUND-COLOR: #ffc6c6">&nbsp;=20
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