Browsing Núm. 56 (2018) by Author "Salazar Mesías, Octavio"
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La problemática tributaria de los contratos de asociación en participación
Salazar Mesías, Octavio (Pontificia Universidad Católica del PerúPE, 2018-10-01)In this article, the author analyzes the tax regime linked to the partnership agreement (joint venture) agreement, within the framework of a recent court resolution by the administrative authority on tax matters. In this ...