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
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