La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones

Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this arti...

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Bibliographic Details
Main Authors: Aráoz Villena, Luis Alberto, Neira Rivadeneira, Victoria
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Telecommunication investment fund
income tax unaffection
reimbursable funding
subsidy
taxed income
Fondo de Inversión en Telecomunicaciones
inafectación al Impuesto a la Renta
financiamiento reembolsable
subsidio
renta gravada
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110377
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 113-124
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La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones
Summary: Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this article, the authors analyze the Income Tax Law and the assumptions that it establishes, for the purposes of determining if such investment is taxed with this tribute or not.

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