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Innovaciones contractuales: el Memorando de Entendimiento
(Pontificia Universidad Católica del Perú, 2016)
This article addresses the most relevant aspects of Memorandum of Understanding, one of the most important contractual figures of our times. Through the article, the author explains this figure according to doctrinaire and ...
Tratamiento de las opciones Call Spread y de las primas asociadas a opciones financieras en el Impuesto a la Renta
(Pontificia Universidad Católica del Perú, 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, ...