Browsing Núm. 51 (2015) by Subject "Business Purpose Doctrine"
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Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte II)
(Pontificia Universidad Católica del PerúPE, 2015)This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the ...