Gastos preoperativos en la ley del impuesto a la renta: alcances y controversias
| dc.contributor.author | Hidalgo, Guillermo | |
| dc.contributor.author | Aldazábal, Cynthia | |
| dc.date.accessioned | 2020-10-28T15:54:28Z | |
| dc.date.available | 2020-10-28T15:54:28Z | |
| dc.date.issued | 2013 | |
| dc.identifier.uri | http://hdl.handle.net/11354/2821 | |
| dc.identifier.citation | Hidalgo, G., & Aldazábal, C. (2013). Gastos preoperativos en la ley del impuesto a la renta: Alcances y controversias. Forseti: Revista de Derecho, 1(1), 168-184. https://doi.org/10.21678/forseti.v1i1.1201 | es_PE |
| dc.description.abstract | En el presente artículo Guillermo Hidalgo y Cynthia Aldazábal comentan la deducción de los gastos pre operativos en la Ley del Impuesto a la Renta. En este se encontrarán las principales vacíos, errores y controversias presentes. | es_PE |
| dc.description.abstract | In the following paper, Guillermo Hidalgo and Cynthia Aldazábal comment on the deduction ofpre-operative expenses in the Income Tax Law. This paper will show the main legal vacuums,errors and actual controversies. | en |
| dc.format | application/pdf | es_PE |
| dc.language.iso | spa | es_PE |
| dc.publisher | DERUP Editores | es_PE |
| dc.relation | https://revistas.up.edu.pe/index.php/forseti/article/view/1201/1366 | |
| dc.relation.ispartof | https://doi.org/10.21678/2312-3583 | es_PE |
| dc.rights | info:eu-repo/semantics/openAccess | es_PE |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/deed.es | * |
| dc.subject | Impuesto a la renta--Perú--Interpretación y aplicación | es_PE |
| dc.title | Gastos preoperativos en la ley del impuesto a la renta: alcances y controversias | es_PE |
| dc.title.alternative | Pre-operative expenses in the Income tax law: limitations and controversies | es_PE |
| dc.type | info:eu-repo/semantics/article | es_PE |
| dc.identifier.doi | https://doi.org/10.21678/forseti.v1i1.1201 | |
| dc.publisher.country | PE | es_PE |
| dc.type.version | info:eu-repo/semantics/publishedVersion | es_PE |
| dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.05.01 | es_PE |
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