La doble tributación de dividendos de las sociedades lucrativas

The recent Actualization Tax Act (Decree 10-2012) apparently causes a double taxation in the Income Tax. So with the current legislation, the investors who undertake a business or an economic activity through a legal entity (corporation) are affected by a double taxation for the incomes that they re...

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Bibliographic Details
Main Author: Oliveros Pinto, Henry Manuel
Format: Article
Published: 2015
Online Access:
Source:Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 58-74
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