Browsing Núm. 76 (2019) by Subject "Sujetos no domiciliados"
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5% o 30%: ¡He ahí el dilema! Tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima
(Pontificia Universidad Católica del PerúPE, 2019-08-31)This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of ... -
Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
(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 ...