Tratamiento tributario de mermas y desmedros en renta y en el impuesto a la renta

Autor: Belito Soto, Haydee, Burga Muñoz, Diana Mireya

Publikováno v: Lumen; Vol. 17 No. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-345
Lumen; Vol. 17 Núm. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-345
Revistas-Universidad Femenina del Sagrado Corazón
Universidad Femenina del Sagrado Corazón
instacron:UNIFE

This paper addresses fundamental notions regarding waste and losses and their treatment in both the IncomeTax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the PeruvianTax Administration were used to defi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::a4bd183d6b31c80eb5250c578746def5
https://revistas.unife.edu.pe/index.php/lumen/article/view/2476