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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| Summary: |
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
non-domiciled parties when Peruvian companies
have made capital reductions to absorb losses by
issuing such shares.
In this article, the authors aim to determine
whether capital reductions to absorb losses should
imply a crease in the computable cost of shares of
Peruvian companies that are disposed of by nondomiciled
parties. |
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