Good afternoon from Peru!

I'm currently working on my thesis (Tax Law field), but I can't seem to decide which topic I would like to explore, because I am really interested in this three "ideas":

  • Digital Economy and Permanent Establishment (consider that Peru has recently entered into OECD Mutual Administrative Assistance in Tax Matters).
  • The relationship between the taxpayer and the Tax Administration (SUNAT), since the recent incrementation that SUNAT has had from the collection of ISC (as a monofasic tax on the producer level), IT and many more because of its control actions (fiscalización).
  • Something related to economics and tax law. This is kind of blank for me, because I haven't done a huge research, but seems interesting and could connect with number 2.
  • If anyone could share some papers regarding this topics that can help me deciding, please send them to me. Also, your ideas are more than welcome.

    Finally, this is my thesis to become an official tax lawyer! I don't want quantity over quality and I do want to make something remarkable!

    Thank you all in advance!

    Jenny

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