¿Regla de subcapitalización o earnings stripping rule? Análisis evolutivo y comparativo de las normas que limitan la deducción de gastos financieros y su enfoque en el Perú

Translated title of the contribution: Thin capitalization or earnings stripping rule?: An evolutionary and comparative analysis of the rules limiting the deduction of financial expenses and their approach in Peru

Raúl Alfredo Campos Ramírez, José Julio Hernández Morales

Research output: Contribution to journalArticle in a journalpeer-review

Abstract

In 2018 one of the most important tax reforms in recent years took place. As part of this reform, the well-known thin capitalization regime stipulated in Article 37 of the Income Tax Law was modified. Therefore, in this paper, we aim to unravel the foundations and antecedents of this anti-avoidance rule, as well as its characteristics and shortcomings according to the legal and economic situation that the country is going through.
Translated title of the contributionThin capitalization or earnings stripping rule?: An evolutionary and comparative analysis of the rules limiting the deduction of financial expenses and their approach in Peru
Original languageSpanish
Pages (from-to)95-133
Number of pages39
JournalForseti
Volume8
Issue number12
DOIs
StatePublished - 2020
Externally publishedYes

Keywords

  • Empresas--Impuestos--Perú
  • Impuesto a la renta--Legislación--Perú

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