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 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 |
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Original language | Spanish |
Pages (from-to) | 95-133 |
Number of pages | 39 |
Journal | Forseti |
Volume | 8 |
Issue number | 12 |
DOIs | |
State | Published - 2020 |
Externally published | Yes |
Keywords
- Empresas--Impuestos--Perú
- Impuesto a la renta--Legislación--Perú