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.
Translated title of the contribution | Pre-operative expenses in the Income tax law: limitations and controversies |
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Original language | Spanish |
Pages (from-to) | 168-184 |
Journal | Forseti |
Volume | 1 |
Issue number | 1 |
DOIs | |
State | Published - 2013 |
Keywords
- Impuesto a la renta--Perú--Interpretación y aplicación