Browsing Núm. 76 (2019) by Author "León Puccio, Pablo Antonio"
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Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
León Puccio, Pablo Antonio; Llontop Hugo, Fabio (Pontificia Universidad Católica del PerúPE, 2019-08-31)In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax ...