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.
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
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