Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial
The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing th...
| Main Author: | |
|---|---|
| Format: | Others |
| Language: | Español |
| Published: |
Pontificia Universidad Católica del Perú
2012
|
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/623/611 http://repositorio.pucp.edu.pe/index/handle/123456789/114736 |