Browsing Núm. 64 (2013) by Subject "Deducción de gastos"

Now showing items 1-2 of 2

    • Gastos pre-operativos: su tratamiento en el impuesto a la renta 

      Mur Valdivia, Miguel (Pontificia Universidad Católica del PerúPE, 2013)
      Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do ...

    • El principio de causalidad y el concepto de gasto necesario 

      Villanueva Gutiérrez, Walker (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 ...