What modifications should be implemented in the regulation that the Peruvian Income Tax Law grants to thin capitalization?
The erosion of tax collection via interest reduction is a phenomenon raising major concern to the Peruvian Government. In this context, thin capitalization is a specific clause that limits such actions. However, the outlawed types of thin capitalization are only the ones that erode the base on which...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| 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/22636 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22636 |
| Access Level: | acceso abierto |
| Palabra clave: | interest deductibility thin capitalization base erosion action plan on BEPS main taxpayers. deductibilidad de intereses sub-capitalización erosión al cálculo del impuesto a la renta acción del plan BEPS principales contribuyentes económicos |
| Sumario: | The erosion of tax collection via interest reduction is a phenomenon raising major concern to the Peruvian Government. In this context, thin capitalization is a specific clause that limits such actions. However, the outlawed types of thin capitalization are only the ones that erode the base on which the income tax is calculated. In this article, the authors address the Peruvian Income Tax Law considering the Specific Anti-Avoidance Rule for thin capitalization. Moreover, they address the approach recommended by Action 4 of the Base Erosion and Profit Shifting plan as well as the six approaches recommended by the Organization for Economic Cooperation and Development. |
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