Browsing Núm. 52 (2016) by Author "Valdez Ramírez, Víctor"
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Tratamiento de las opciones Call Spread y de las primas asociadas a opciones financieras en el Impuesto a la Renta
Cores Ferradas, Roberto; Valdez Ramírez, Víctor (Pontificia Universidad Católica del PerúPE, 2016)In this article, the authors explain the type of treatment the Call Spread options should be given. They argue that these should be treated as a unique derivative and not as one compound by two independent elements. Likewise, ...