Profits Obtained by Non-Domiciled Legal Entities when they sell Shares of Stock
The text analyzes the tax treatment applicable in Peru to the profits generated by non-domiciled legal entities when disposing of shares of companies incorporated in the national territory. According to the Income Tax (IR) regime, these profits are not subject to taxation, except in specific situati...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
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Pontificia Universidad Católica del Perú
1987
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/6635 |