Browsing Núm. 76 (2019) by Author "Kihara Nomura, Adriana"
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Los derechos antidumping y el doble castigo para el importador
Kihara Nomura, Adriana (Pontificia Universidad Católica del PerúPE, 2019-08-31)The Tax Court has repeatedly confirmed that antidumping duties are not part of the cost of acquiring imported artifacts. However, Supreme Decree 006-2003-PCM indicates that these rights have the status of a fine towards ...