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La calificación económica es una facultad atribuida a la Superintendencia Nacional de Aduanas y Administración Tributaria – SUNAT, mediante la cual esta entidad puede determinar la verdadera naturaleza del hecho imponible en función de los actos económicos efectivamente realizados, lo cual implica desconocer, para efectos tributarios, actos jurídicos realizados por deudores tributarios. Así, a fin de evitar que la SUNAT incurra en arbitrariedades y de garantizar los derechos de los contribuyentes, dicha facultad debe estar expresamente regulada y debidamente delimitada en una norma. En Perú, la calificación económica está regulada en la Norma XVI del Título Preliminar del Código Tributario vigente, siendo su antecedente la Norma VIII del Título Preliminar del Código Tributario, aprobado por el Decreto Legislativo N° 816 (1996). No obstante, a diferencia de la Norma VIII, la Norma XVI dispone, de manera expresa, la aplicación de la norma tributaria que grave los actos simulados que la SUNAT califique, lo cual pareciera negar la posibilidad de aplicar la norma tributaria correspondiente a otro tipo de actos calificados por dicha Administración Tributaria, que conlleven la elusión del pago de tributos. La jurisprudencia del Tribunal Fiscal diferencia la utilización de figuras jurídicas discordantes con el contenido económico de los hechos (discordancia entre forma y fondo) de la simulación, siendo que antes de la Resolución N° 06686-4-2004 dicho Tribunal resolvía los casos de calificación económica aplicando la discordancia entre forma y fondo, mientras que, después de tal resolución, generalmente aplicó la simulación. Así, a partir de una interpretación e integración jurídica de la Norma XVI y del análisis de la mencionada jurisprudencia, se sostiene que la calificación regulada en dicha Norma comprende únicamente la simulación, no quedando claro si ésta incluye la discordancia entre forma y fondo. Atendiendo a ello, se propone modificar la Norma XVI a fin de precisar sus alcances. ; Trabajo de investigación

It seems obvious to say that research can provide benefits to multiple stakeholders and that stakeholder involvement is more often than not essential for research to proceed. Concrete examples of these mutual dependencies are valuable, where industry, government agencies and biological studies increase each others' potential and efficiencies. In the past 20 years the number of subterranean taxa discovered in Australia, especially in the Pilbara bioregion, has increased consistently thanks to environmental and biological surveys, often associated with mining development, but the investment on research needed to understand this vast biodiversity is far from what is required. The family Bathynellidae (Crustacea) occur in most Australian aquifers, but collecting them is not simple and their study and identification are very difficult due to their small and fragile bodies and their conservative morphology. Additionally, the poor and incomplete description of the type genus and species of this family (Bathynella natans Vejdovsky, 1882) have led to the assignment of many species occurring around the world, including Australia, to this genus. The taxonomic framework is therefore not well defined and their biodiversity and distribution assessments needed by government agencies become challenging. This research started with a collaboration with different environmental consultants who provided a conspicuous number of specimens collected through several years, which allowed an accurate analysis of specific aquifers. Studies of Bathynellidae populations occurring in different areas produced results useful to inform mining companies on species distribution and groundwater connectivity, underling the importance of cooperation among stakeholders. Morphological and molecular data reveal new genera and species with fascinating relationships, and the collection of some fresh material from type localities belonging to Bathynella clarifies the position of this "cosmopolitan" genus. This example demonstrates (again) the value of research as both underpinning, and supplementing, existing knowledge to improve the management and monitoring of the delicate subterranean environment and its resources.

It seems obvious to say that research can provide benefits to multiple stakeholders and that stakeholder involvement is more often than not essential for research to proceed. Concrete examples of these mutual dependencies are valuable, where industry, government agencies and biological studies increase each others' potential and efficiencies. In the past 20 years the number of subterranean taxa discovered in Australia, especially in the Pilbara bioregion, has increased consistently thanks to environmental and biological surveys, often associated with mining development, but the investment on research needed to understand this vast biodiversity is far from what is required. The family Bathynellidae (Crustacea) occur in most Australian aquifers, but collecting them is not simple and their study and identification are very difficult due to their small and fragile bodies and their conservative morphology. Additionally, the poor and incomplete description of the type genus and species of this family (Bathynella natans Vejdovsky, 1882) have led to the assignment of many species occurring around the world, including Australia, to this genus. The taxonomic framework is therefore not well defined and their biodiversity and distribution assessments needed by government agencies become challenging. This research started with a collaboration with different environmental consultants who provided a conspicuous number of specimens collected through several years, which allowed an accurate analysis of specific aquifers. Studies of Bathynellidae populations occurring in different areas produced results useful to inform mining companies on species distribution and groundwater connectivity, underling the importance of cooperation among stakeholders. Morphological and molecular data reveal new genera and species with fascinating relationships, and the collection of some fresh material from type localities belonging to Bathynella clarifies the position of this "cosmopolitan" genus. This example demonstrates (again) the value of ...