Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deductio...
| Autor: | |
|---|---|
| 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/22638 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22638 |
| Access Level: | acceso abierto |
| Palabra clave: | pre-operational expenses terest expenses interest accrued in preoperational stage thin capitalization rule gastos preoperativos gastos por intereses intereses devengados en etapa preoperativa regla de subcapitalización |
| Sumario: | Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law. |
|---|