Browsing Núm. 64 (2013) by Subject "Causalidad tributaria"
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El principio de causalidad y el concepto de gasto necesario
(Pontificia Universidad Católica del PerúPE, 2013)Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality ...