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In 30 years of commercial relations between Colombia and Peru within the framework of their different integration processes, this article aimed to analyze the Colombian companies that boost bilateral trade with Peru. The study reveals the companies and the main goods traded, the study was developed from the theoretical perspective of economic integration and the concept of South-South trade, through a predominantly quantitative method, with 300,692 data obtained from the interface of the National Statistical System (SEN) fed by the Tax and Customs Directorate Nationals (DIAN) during the last 5 years, 24,651 export operations and 18,305 import operations were obtained. Within the findings, the Colombian companies that export the most, those that import the most, and those with the highest volume of trade are categorized. The industry with the highest business participation is the hygiene and personal care sector, which ranks 5 companies out of the 10 with the highest commercial volume with significant exchanges in essential oils, chemical preparations, plastic, and paper manufactures. Regarding their size, it was found that 100% They are large multinational companies, with more than 50 years in the market. Of the 10 most representative companies: 2 are Colombian, 2 Peruvian, 4 American and 2 European. [ABSTRACT FROM AUTHOR]

This paper analyzes the incidence in our country of the recommendations provided by the OECD in its Guide on the implications of the COVID-19 Pandemic on transfer pricing Guidance on the transfer pricing implications of the COVID-19 pandemic published on December 18, 2020 and which represents the consensus perspective of the more than 137 members of the BEPS Inclusive Framework, among which is Peru, regarding the application of the arm's length principle for problems generated or exacerbated by the pandemic. In particular, the problem of comparability analysis is evaluated in a scenario of lack of comparable transactions and companies in the 2020 and subsequent years affected by the pandemic. Likewise, the issue of losses is addressed from two perspectives, those as a comparable result and the generation of losses in business models with limited risk. It is concluded that several of the measures recommended by the Inclusive Framework can be materialized through the flexibility and openness of the Tax Administration in audits; however, allowing the modification of the transfer pricing analysis reflected in the Local Report based on information of comparable companies obtained later requires the issuance of a legal norm that does not condition the rectifying return to the verification of SUNAT and temporarily avoid the application of infractions and sanctions for the declaration of false data. [ABSTRACT FROM AUTHOR]

The paper explores the discourses around masculinity and modernity intertwined in intellectual elites' representations during the turn of the twentieth century. The analysis uses a close-reading of certain cases -cultural magazines, eulogies, literary works- that illustrate such discourses. The article shows the elites' efforts for positioning Peru within the realm of the civilized countries and as part of the advancement of Western modernity. To do so, they tried to describe the virile, strenuous, and rational character of the men than inhabited the country. On the hand, elites extolled the heroic character --in terms of hegemonic masculinity-- of leading Peruvian figures to counter the pessimism after the War of the Pacific military defeat. In the same vein, the subsequent enthusiasm during the Aristocratic Republic was anchored in the possibilities to transform the Peruvian subjects towards greater whiteness, masculinity, and civilization. [ABSTRACT FROM AUTHOR]

This document strives to analyze the new approaches to regulatory supervision (innovation facilitators) that are being developed worldwide because of the fintech phenomenon, evaluating whether they would be beneficial for Perú, especially in relation to financial inclusion. For this reason, we have proceeded to a review of initiatives to promote fintech innovation worldwide, studying their characteristics. This analysis has a teleological nature of reviewing administrative supervision policies, grouping them into three large taxonomies: innovation centers, sandbox and others, such as innovation accelerators, studying in greater detail the sandboxes due to their relevance and potential impact. Specifically, the article explains the concept of sandbox, including the objectives for which they are designed, their main benefits and risks. Afterwards, the paper specifies the phases that these projects usually go through and their timelines. Two particular cases of sandbox are also described, the Mexican, which requires a «new model» license; and the Israeli, focused on data. Subsequently, the potential benefits and challenges of applying this type of public policy in Peru are evaluated. Finally, a model is proposed for the country, aligned with the financial inclusion strategy, which allows the open participation of all types of entities, including those called fintech, for the greater benefit of society and the markets. [ABSTRACT FROM AUTHOR]

In this paper we explore the hair and beard grooming narratives of fourteen upper-middle-class men aged between 27 and 40 years from Lima, as well as those of barbers and barbershop managers. We conduct in-depth interviews and analyze their thematic and interpretive content. We find that the interviewees use various strategies to avoid being feminized by their interest in grooming. At the same time, the subjects seek to match their hairstyle and/or beard with their clothing and body type in order to appear well turned-out; in Peru, this practice is strongly linked to racial, gender and class narratives. [ABSTRACT FROM AUTHOR]