Browsing Núm. 64 (2013) by Subject "Controlled Foreign Corporation"
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Análisis crítico del régimen de transparencia fiscal internacional vigente en el perú a partir del 2013
(Pontificia Universidad Católica del PerúPE, 2013)In the current globalization state, emerges an important problem referred to tax deferral, committed by those who, taking advantage of their belonging to entities domiciled abroad, are able to avoid paying taxes for what ...