Incidence of Income Tax in the Mandate without Representation to Buy Goods

This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax In...

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Autor Principal: Hidalgo Vargas Machuca, Raúl Antonio
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12556/13114
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Sumario: This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax Income. In that sense, the author believes that the president transfer of ownership is not onerous, each having different implications course within the income tax.