dc.contributor.author | Maruy, Camilo | |
dc.contributor.author | Aroca, Felipe | |
dc.contributor.author | Torretti, Eduardo | |
dc.contributor.author | Villaseñor-Tadeo, Guillermo | |
dc.date.accessioned | 2018-04-12T21:10:19Z | |
dc.date.available | 2018-04-12T21:10:19Z | |
dc.date.issued | 2015 | |
dc.identifier.uri | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14829/15384 | |
dc.description.abstract | In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework of the Latin American integrated Market. | en_US |
dc.description.abstract | En la presente mesa redonda, destacados especialistas de Perú, Colombia, Chile y México comentan las reformas tributarias realizadas y pendientes por realizar en sus respectivos países en torno al tratamiento tributario de las ganancias de capital en el marco del Mercado integrado Latinoamericano (en adelante, “MILA”). | es_ES |
dc.format | application/pdf | |
dc.language.iso | spa | |
dc.publisher | Pontificia Universidad Católica del Perú | es_ES |
dc.relation.ispartof | urn:issn:1995-2929 | |
dc.relation.ispartof | urn:issn:2411-8834 | |
dc.rights | info:eu-repo/semantics/openAccess | es_ES |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0 | * |
dc.source | IUS ET VERITAS; Núm. 50 (2015) | es_ES |
dc.subject | Capital Gain | en_US |
dc.subject | Income Tax | en_US |
dc.subject | Double Taxation Conventions | en_US |
dc.subject | Double Non-Taxation | en_US |
dc.subject | Latin American Integrated Market | en_US |
dc.subject | Mila | en_US |
dc.subject | Disposal Of Shares | en_US |
dc.subject | Capital Markets | en_US |
dc.subject | Stock Exchange | en_US |
dc.subject | Market Integration | en_US |
dc.subject | Pacific Alliance | en_US |
dc.subject | Ganancias de Capital | es_ES |
dc.subject | Impuesto A La Renta | es_ES |
dc.subject | Convenios de Para Evitar La Doble Imposición | es_ES |
dc.subject | Doble No Imposición | es_ES |
dc.subject | Mercado Integrado Latinoamericano | es_ES |
dc.subject | Mila | es_ES |
dc.subject | Enajenación de Acciones | es_ES |
dc.subject | Mercado de Valores | es_ES |
dc.subject | Bolsa de Valores | es_ES |
dc.subject | Integración Bursátil | es_ES |
dc.title | Incidencia Tributaria del Mercado Integrado Latinoamericano: Alcances y Propuestas | es_ES |
dc.title.alternative | Tax issues regarding the Latin American Integrated Market: Scope and Proposals | en_US |
dc.type | info:eu-repo/semantics/article | |
dc.type.other | Artículo | |
dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.05.00 | |
dc.publisher.country | PE | |