Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the de...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2019
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622488 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 225-233 |
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