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|
|State||Published - 2018|
- Fondos de inversión--Perú
- Incentivos fiscales--Perú
- Perú. Ley n. 30532 : 21-12-2016