¿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

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Social Sciences