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Gastos pre-operativos: su tratamiento en el impuesto a la renta
(Pontificia Universidad Católica del Perú, 2013)
Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do ...
Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
(Pontificia Universidad Católica del Perú, 2019-08-31)
Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this ...
Los gastos de personal desde la perspectiva del Derecho Laboral Tributario
(Pontificia Universidad Católica del Perú, 2014)
Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its influence, Labor Law not beingany exceptions. In fact, some Labor Law institutions such as remuneration and utilitiescan ...
Deducibilidad de intereses provenientes de préstamos relacionados con el apalancamiento para el pago de dividendos
(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 ...
El principio de causalidad y el concepto de gasto necesario
(Pontificia Universidad Católica del Perú, 2013)
Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality ...