El principio de causalidad y el concepto de gasto necesario

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 in Peruvian domestic law? In the present article, the author analyzes how the ca...

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Bibliographic Details
Main Author: Villanueva Gutiérrez, Walker
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110376
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 101-111
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