Now showing items 13-15 of 15

    • Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes 

      Espinosa Sepúlveda, Jorge (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)
      Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through ...
    • Tendencias del impuesto a la renta corporativo en Latinoamérica 

      Villagra Cayamana, Renée Antonieta; Zuzunaga del Pino, Fernando Enrique (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-03-27)
      The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. ...
    • Tributación de inversiones en el sector minería e hidrocarburos 

      Vega Rengifo, Beatriz de la (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)
      This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax ...