Vol. 12 No. 1 (2021)

Conceptual articles:

- The subsidiarity of the General Anti Avoidance Rule before the corporate split regulated on the third numeral of the 105th article of the Income Tax Law in Peru

- In defense of the person and his agency in the field of neuromanagement. A proposal from E.
J. Lowe’s philosophy of action

Empirical research articles:

- Regional Government of Arequipa 2005-2018: Budget and development project execution and management of the education and health sectors. A case of subnational government management in Peru

Professional articles:

- Influence of the Covid-19 crisis on the consumption habits of university students in Arequipa

Narrative review articles:

- Natural energy resources and their impact on environmental pollution in the transport sector in Peru

- Collective benefit and interest companies as a vehicle for sustainability: a comparative perspective

Book reviews:

- El juego infinito

- La nueva obra del padre Manzone: Moral económica