¿Regla de subcapitalización o earnings stripping rule?: Análisis evolutivo y comparativo de las normas que limitan la deducción de gastos financieros y su enfoque en el Perú

  • Campos Ramírez R
  • Hernández Morales J
N/ACitations
Citations of this article
6Readers
Mendeley users who have this article in their library.

Abstract

In 2018 one of the most important tax reforms in recent years took place. As part of this reform, the well-known thin capitalization regime stipulated in Article 37 of the Income Tax Law was modified. Therefore, in this paper, we aim to unravel the foundations and antecedents of this anti-avoidance rule, as well as its characteristics and shortcomings according to the legal and economic situation that the country is going through.

Cite

CITATION STYLE

APA

Campos Ramírez, R. A., & Hernández Morales, J. J. (2020). ¿Regla de subcapitalización o earnings stripping rule?: Análisis evolutivo y comparativo de las normas que limitan la deducción de gastos financieros y su enfoque en el Perú. Forseti: Revista de Derecho, 8(12), 95–133. https://doi.org/10.21678/forseti.v8i12.1356

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free