Alcances de la Norma Anti- Elusiva Específica Aplicable a la Reorganización de Sociedades
This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between gener...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12566 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12566 |
| Access Level: | acceso abierto |
| Palabra clave: | Income tax Corporate reorganizations Demerger Contribution Anti-avoidance rule Transaction Shares Impuesto a la Renta Reorganización de sociedades Escisión Reorganización simple Norma anti-elusiva Transacción Acciones |
| Sumario: | This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between general anti-avoidance rule and specific anti-avoidance rules. |
|---|