Introduction

Taxation in our country is constantly changing. In 2015, the OECD published the final package of measures to reform international tax rules, arising from the so-called Action Plan on Base Erosion and Profit Shifting (BEPS). This is how the so-called BEPS package changed the rules of several OECD and non-OECD countries.

At present, different actions of the Plan are being incorporated into the Peruvian tax system and, in this context, the Master’s Program in Taxation and Fiscal Policy analyzes the impact and emphasizes the knowledge of economic and fiscal policy instruments.

Likewise, the MTPF addresses the impact of IFRS on taxation, corporate income tax-related aspects, financial taxation, legal and economic understanding of transfer prices, mechanisms to avoid double economic and legal taxation at the international level, as well as analysis of the agreements signed by Peru.

Our master’s program has an academic staff of recognized standing and professional experience, and offers a specialized and comprehensive program which gives students a multidisciplinary taxation perspective.