Descripción: The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax tr...

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Autor Principal:	Flores Benavides, Rodrigo
Formato:	Artículo
Idioma:	spa
Publicado:	Derecho & Sociedad 2015
Materias:	Law Juridical Double Taxation Economic Double Taxation Exemption Method Credit Method Tax Credit Indirect Foreign Tax Credit Bill Of Law Double Tax Treaties Doble Imposición Jurídica Doble Imposición Económica Método De Exención Método Del Crédito Crédito Tributario Crédito Tributario Extranjero Indirecto Proyecto De Ley Convenios De Doble Imposición
Acceso en línea:	http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12590/13147
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

Sumario:	In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.

The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru

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