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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Spelling suggestions: "subject:"forma antielusiva"" "subject:"forma antielusivas""

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Alcances de la Norma Anti- Elusiva Específica Aplicable a la Reorganización de Sociedades / Alcances de la Norma Anti-Elusiva Específica Aplicable a la Reorganización de Sociedades

Tori Vargas, Fernando, Rodríguez Alzza, Efraín 10 April 2018 (has links)
This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between general anti-avoidance rule and specific anti-avoidance rules. / El presente trabajo analiza los antecedentes nacionales e internacionales de la norma anti-elusiva vigente, prevista en el artículo 105-A de la referida Ley, su alcance y su relación con el régimen tributario aplicable a las reorganizaciones. Asimismo, se aborda la discusión sobre la dinámica en la aplicación de la citada norma con relación a la norma anti-elusiva general.
Law
Income Tax
Corporate Reorganizations
Demerger
Contribution
Anti-Avoidance Rule
Transaction
Shares
Impuesto A La Renta
Reorganización De Sociedades
Escisión
Reorganización Simple
Norma Anti-Elusiva
Transacción
Acciones

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