Browsing Vol. 04 Núm. 07 (2009) by Author "Santiváñez Guarniz, Juan"
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Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial
Santiváñez Guarniz, Juan (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 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 ...