¿Qué modificaciones deberían introducirse a la regulación que la Ley de Impuesto a la Renta peruana concede a la subcapitalización?
The erosion of tax collection via interest reduction is a phenomenon raising major concern to the Peruvian Government. In this context, thin capitalization is a specific clause that limits such actions. However, the outlawed types of thin capitalization are only the ones that erode the base on...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622486 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 201-212 |
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