Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax Administration has been adjusting the computable cost of shares owned by...
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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622491 |
Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 261-269 |
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