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 contribution | Comments on the promotion scheme for investment funds investing in negotiable invoices |
---|---|
Original language | Spanish |
Pages (from-to) | 84-99 |
Journal | Forseti |
Issue number | 8 |
DOIs | |
State | Published - 2018 |
Keywords
- Fondos de inversión--Perú
- Incentivos fiscales--Perú
- Perú. Ley n. 30532 : 21-12-2016