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 |
|---|---|
| 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
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