Nature of anti-circumvention standards of "bancarization", "derivative financial instruments" and "tax havens"
The present research seeks to demonstrate how tax norms of presumptive iure et de iure appearance or appearance of imperative fiction, in reality it is of juridical essence and tributary presumptive relative or iuris tantum.
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Perú |
| Institución: | Universidad Femenina del Sagrado Corazón |
| Repositorio: | Revistas - Universidad Femenina del Sagrado Corazón |
| Idioma: | español |
| OAI Identifier: | oai:revistas.unife.edu.pe:article/1230 |
| Acceso en línea: | https://revistas.unife.edu.pe/index.php/lumen/article/view/1230 |
| Access Level: | acceso abierto |
| Palabra clave: | Bancarización, Normas Antielusivas, Ficciones, Presunciones Iuris Tantum, Presunciones Iure et de Iure, Instrumentos Financieros Derivados, Paraísos Fiscales Banking, Antielusive Rules, Fictions, Presumptions Iuris Tantum, Presumptions Iure et de Iure, Derivative Financial Instruments, Fiscal Paradises |
| Sumario: | The present research seeks to demonstrate how tax norms of presumptive iure et de iure appearance or appearance of imperative fiction, in reality it is of juridical essence and tributary presumptive relative or iuris tantum. |
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