Comentarios al régimen de promoción de los fondos de inversión que invierten en facturas negociables

Translated title of the contribution: Comments on the promotion scheme for investment funds investing in negotiable invoices

Roberto E. Polo Chiroque

Research output: Contribution to journalArticle in a journalpeer-review

Abstract

The author analyses the tax incentives, as an outcome of the negotiation of negotiable invoices; regulated by the Law N° 30532. By these means, the author develops the scope of the regime and determines tax nature concepts. Lastly, seeks to unify the different calculations established between the regulation in force.
Translated title of the contributionComments on the promotion scheme for investment funds investing in negotiable invoices
Original languageSpanish
Pages (from-to)84-99
JournalForseti
Issue number8
DOIs
StatePublished - 2018

Keywords

  • Fondos de inversión--Perú
  • Incentivos fiscales--Perú
  • Perú. Ley n. 30532 : 21-12-2016

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