MASTER’S PROGRAM IN TAXATION AND FISCAL POLICY
The Master’s Program in Taxation and Fiscal Policy offers a multidisciplinary specialization in taxation and fiscal policy that encompasses accounting, legal, economic and strategic management fields. Furthermore, it develops competences with a taxation approach that responds to the globalization of economies and companies—interconnected with the professional and work environment in Peru.
The curriculum has been especially designed to foster the exchange of interdisciplinary knowledge, delving into regulatory-legal and economic-accounting aspects.
BENEFITS
The Graduate School helps students at academic level, as well as in terms of business partners and financing.
FINANCIAL BENEFITS
- Financing with no interests directly with the Graduate School.
- Discounts for the Ulima Community—prior consultation with the commercial advisor.
ACADEMIC BENEFITS
- Access to the International Bureau of Fiscal Documentation (IBFD) database
- Subscription to the Economics and Finance Manual
- Subscription to GALILEO platform
- Subscription to IBFD webinars
- Study trip to Universidad de Navarra (Madrid, Spain)
- International agreement to obtain the second Master’s Degree in Tax Consultancy at Universidad de Navarra
- Five subjects on International Taxation
- Four subjects on Fiscal Policy
- International seminars and extracurricular workshops
- Prestigious reputation and academic excellence
- National and international networking
ULIMA BENEFITS
- Employability Center (Ulima Laboral)
- Access to the Wellness Center (gym, nutrition, psychopedagogical counseling)
- Access to Mayorazgo Sports Complex (swimming, football, basketball, volleyball)
- Access to Ulima Medical Department
- Valid discounts via Ulima App
PROCESS
PROFILE EVALUATION
Your file is evaluated. Once approved, you can pay the enrollment fees.
PSYCHOLOGICAL EVALUATION
You can do this evaluation in parallel with the essay. This is sent to your email.
ESSAY WRITING
You will access a platform to write an essay. This must include your reasons to apply to the master’s program.
INTERVIEW WITH THE DIRECTOR
A personal interview takes place with the director of the master’s or doctoral program. First, you must approve the previous step.
LETTER OF COMMITMENT
You must submit a payment commitment letter duly signed and pay the first installment.
CURRICULUM
The Master’s Program in Taxation and Fiscal Policy has a multidisciplinary approach that encompasses financial, accounting, legal and economic aspects of taxes. It is duly updated according to the international context of economies and businesses. Furthermore, this program builds managerial competences required for the correct professional practice.
IMPACTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ON TAXATION I
IMPACTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ON TAXATION II
CONSUMPTION TAX
ECONOMIC TAX ANALYSIS
INCOME TAX I
CONSTITUTIONAL AND GENERAL PRINCIPLES OF TAXATION
INCOME TAX II: BUSINESS INCOME
INCOME TAX III: NON-DOM INCOME AND SPECIAL REGIMES
TAX PROCEDURES
FOREIGN TRADE AND CUSTOMS TAX
FISCAL POLICY AND MACROECONOMICS I
FISCAL POLICY AND MACROECONOMICS II
INTERNATIONAL TAXATION I / TRANSFER PRICING
MUNICIPAL AND REGIONAL TAXATION
INTERNATIONAL TAXATION II / TRANSFER PRICING
INTERNATIONAL TAXATION III / AGREEMENTS
TAX OFFENCES, PENALTIES AND CRIMES
SECTOR TAXATION AND INVESTMENT PROMOTION
SEMINAR ON MASTER’S DEGREE FINAL PROJECT I
FINANCIAL TAXATION
INTERNATIONAL TAXATION IV / AGREEMENTS
PUBLIC ADMINISTRATION FOR FISCAL POLICY
STRATEGIC TAX PLANNING
LEADERSHIP AND TEAMWORK
TAXATION OF DIGITAL ECONOMY
SEMINAR ON MASTER’S DEGREE FINAL PROJECT II
APPLICANT PROFILE
The Master’s Program in Taxation and Fiscal Policy is aimed at professionals working in the tax sector—whether in public or private institutions—who wish to take their field of expertise to the next level.
Applicants must comply with three minimum requirements: bachelor’s degree or professional title, intermediate level of a foreign language, and two (02) years of professional experience in taxation.
During the admission process, applicants will sign a language commitment letter that requires them to submit a language intermediate certificate. This accreditation must be issued by a renowned language institution in Peru or any other official institution recognized by Universidad de Lima.
Regarding academic training, applicants must demonstrate their previous tax knowledge through different certificates of study such as diploma programs, specialization courses, and/or the professional experience in the tax field. Another basic requirement is mastering information technologies (e.g.: Zoom, Blackboard, intermediate Excel, Word, AI, among others).
APPLICANT PROFILE
- Non-certified copy of the valid National Identity Card (DNI) or Alien Registration Card (ARC).
- Non-certified copy of the bachelor’s degree registered in the National Superintendency of University Education (SUNEDU). Not applicable to Ulima graduates.
- Resume duly signed with passport picture (JPG format, 240x288 pixels, 300 DPI minimum resolution, in front of a plain white background, no eyeglasses).
- Academic or employment recommendation letter, or one (01) work certificate of the current or last job.
- Minimum work experience of three (03) years.
- Payment receipt for tuition fees.
- Letter of Language Commitment, according to the current University Act.
One (01) Statement of Purpose. To be completed in the platform indicated by the Graduate School. - Once documents are submitted, the Admission Office will send you an email within 48 hours to pay the application process fees (350 PEN).
GRADUATE PROFILE
Taxation and Fiscal Policy Program graduates are able to:
- Propose regulatory changes and solutions to complex tax issues, based on solid arguments, critical view, and analysis and interpretation of local and international tax standards, with a multidisciplinary approach.
- Develop fiscal policy proposals based on the analysis of national and international economic contexts, applying tools of the macroeconomic theory.
- Reveal tax avoidance risks in order to identify efficient structures for companies based on the assessment of complex operations that take place in the financial market, under a national and international perspective and without compromising the current legal framework.
- Produce original research and specialization papers for the elaboration of an organic work pertaining to tax law and fiscal policy, based on the standards set forth by the Graduate School.
- Put together and lead task forces to meet the strategic goals of each organization through instructive and collaborative leadership, which fosters positive relationships and innovative ideas.
- Assess complex tax situations with a multidisciplinary approach, in order to propose innovative solutions whilst ensuring a fair contribution of taxes.
To obtain the graduate status, students must:
- Complete the curriculum.
- Comply with all Ulima obligations and commitments.
- Process the graduate status with the Student Services and Registry Bureau (DUSAR).
To obtain the academic degree, students must:
- Hold the graduate status.
- Certify the proficiency of a foreign or native language. To do so, students must submit certificates issued by institutions recognized by Ulima Language Center.
- Hold an approved thesis or research work of the corresponding specialization.
- Comply with all requirements set forth in the rules and regulations..
Note 1: Maximum period to obtain the academic degree is 6 years.
Note 2: Current rules and regulations are available at Ulima website (click here).
INTERNATIONAL EXPERIENCE
Students will participate in the International Taxation Week at Universidad de Navarra (Madrid, Spain). This academic trip is not mandatory, but it is a great opportunity to complete knowledge and experiences in terms of international taxation through case studies. The cost of the master’s program only covers academic fees, not transportation or any other additional fee.
STUDY TRIP TO UNIVERSIDAD DE NAVARRA
PROFESSORS
CASTILLO RUIZ,
Bettina
Consultant of Grupo BBVA in Peru
GAMBA VALEGA,
César
Manager of Tax Matters at Grupo Repsol
COMITRE MIRANDA,
Daniela
Partner at PWC
PAREDES BERMÚDEZ,
Darío
Partner at Ernst & Young
TUESTA CÁRDENAS,
David
Former Minister of Economy and Finance
TORI VARGAS,
Denise
Partner at Tori Abogados law firm
PINTADO ESPINOZA,
Enrique
Independent Consultant
BRAVO,
Jesús
Head of Transfer Pricing, Indirect Taxes and Digitization at Coca-Cola European Partners
GARRET VARGAS,
Juan Alberto
Tax Advisor at Telefónica del Perú
VIDAL CHANG,
Juan Carlos
Partner at KPMG PERÚ
ZÚÑIGA DULANTO,
Licette
Board member of the Tax Court
ARIAS MINAYA,
Luis Alberto
Former President at Banco de la Nación
HUAMÁN,
Marco
Board Member Chairman of the Customs Courtroom at the Tax Court
BYRNE,
Mónica
International Taxation Advisor at Miguel Mur & Asociados firm
NINUMA AIDA,
Nathalie
Partner at Ernst & Young
HUMPHREYS NEUMANN,
Patrick (Chile)
Partner at Garnham Abogados law firm
LEIVA GÁLVEZ,
Ricardo
Partner at Ernst & Young Perú
VARGAS REYNOSO,
Ronald
Manager at PwC Perú
LEÓN PINEDO,
Silvia
Partner at SLP Consultoría Tributaria
MUÑOZ SALGADO,
Silvia
Partner at Gálvez & Dolorier Abogados law firm
MEJÍA NINACONDOR,
Víctor
Superintendent at SUNAT
VILLANUEVA GUTIÉRREZ,
Walker
Partner at Philippi Prietocarrizosa Ferrero DU & Uría
CHEVARRÍA ARRIETA,
Zully
Partner at Chevarría & Consultores Asociados firm
ADVISORY COUNCIL
DE LA TORRE DELGADO, David
Tax Partner Leader at EY Perú, in charge of tax matters since 2010. Vast experience in fiscal aspects related to foreign investment, international operations, concessions, and fiscal planning. Member of the Peruvian Institute of Tax Law (IPDT, in Spanish) and the International Fiscal Association (IFA) Grupo Peruano. He has participated in due diligence and planning tasks related to transaction procurement and structuring. He has served as professor of the Sector Taxation course for the Ulima Master’s Program in Taxation. Master in Comparative and International Law from Southern Methodist University (United States). MBA from Universidad Adolfo Ibáñez (Chile). Lawyer from Pontificia Universidad Católica del Perú.
BUITRAGO DÍAZ, Esperanza
PhD in Tax and Administrative Law from Universidad de Salamanca (Spain). Master in Intellectual Property Law from Universidad de Los Andes. She also holds a Bachelor’s Degree in Law from Universidad de La Sabana (Colombia) and studies in the Max Planck Institute for Tax Law and Public Finance (Germany). Buitrago has been visiting professor to universities in Argentina, Colombia, Spain and China and deputy director of the Tax Law Department at Universidad del Rosario (Colombia). She currently works in the Center for Taxation at the Maastricht University (Netherlands), where she teaches International Taxation and Global Tax Policy. Author of many publications on international taxation and part of different editorial boards in specialized journals.
VEGA BORREGO, Félix
Professor in Financial and Taxation Law from Universidad Autónoma de Madrid (UAM). Director of the Public Law and Legal Philosophy Department of the School of Law at UAM. Advisor, consultant and expert at national and international public-private bodies. He has also been visiting researcher at Georgetown University Law Center (United States) and Universidad Nacional de San Martín (Argentina). His main research areas are international taxation and tax procedures. Borrego has served as Vice Dean of the School of Law at UAM. He holds a PhD and professional title in Law from UAM.
LÓPEZ AMERI, Gustavo
Tax & Legal Partner at Deloitte. He has over 25 years of experience in business consulting, mainly in the consumption and tech, media, and telecommunication industries. Expert in taxation and due diligence processes, identifying tax and legal situations that might compromise businesses. He has also led mergers and tax policies and structures for multinational companies. Professor of the Income Tax course for the Ulima Master’s Program in Taxation. He holds a Master’s Degree in Taxation and Fiscal Policy from Universidad de Lima. Lawyer from Pontificia Universidad Católica del Perú.
TAXATION BLOG
With a tax legislation approach, this blog addresses the analysis of tax rules, regulatory changes, and its impact on the business arena.
