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Alcances del principio de causalidad en el impuesto a la renta empresarial
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16)
The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this ...
Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16)
The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and ...