Impact of Double Taxation Agreements on Tax Planning

Patricio Aparicio S.S. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.110.6

Resumen

The objective of this study is to determine the impact of double taxation treaties on the tax planning of LPG bottling companies in Peru. The methodology of this work is applied, quantitative approach, explanatory level, non-experimental design. The population consisted of 117 accounting professionals from the companies under study, and a sample of 100 accounting professionals specialized in international tax issues was selected. For data collection, Google Forms was used, in which 20 questionnaires were applied to the collaborators, elaborated at 3 levels of Likert scale. The results show that managing international taxes according to the rules of the tax treaties minimizes 97.50% of the infractions, penalties and fines in tax matters. It was concluded that there is an impact of double taxation treaties during the preparation and execution of tax planning for cross-border operations of companies.

Instituciones: Universidad Nacional Federico Villarreal