Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018
The purpose of this article is to discuss the understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses in order to determine the Income Tax for taxpayers domiciled in Peru. To this regard, we are going to explain the legal concepts of principles, rules...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
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Pontificia Universidad Católica del Perú
2021
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24026 |