Search

Now showing items 1-2 of 2

xmlui.mirage2.item-list.thumbnail

Deducibilidad del Gasto Vinculado con los Desembolsos Incurridos Como Consecuencia de una Transacción Extrajudicial: ¿Estamos ante un Verdadero Acto de Liberalidad?

Tello Puerta, Fernando (Pontificia Universidad Católica del Perú, 2014)

This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not ...

xmlui.mirage2.item-list.thumbnail

Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos

Tori Vargas, Fernando; Sarmiento Lazo, Edwin (Pontificia Universidad Católica del Perú, 2019-08-31)

In the financial system, every company needs sufficient liquid assets to be able to comply with its commercial, legal or financial obligations, as well as to invest in new projects. In these cases, company management must ...