Listar Tributación y Política Fiscal por autor "Abad Lauper, Vanessa Pamela"
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Implicancias tributarias del reconocimiento del activo por “Derecho de uso” como conformante de la base imponible del ITAN
Abad Lauper, Vanessa Pamela; Quintana Blas, Glenda Elena (Universidad de Lima, 2021)Acceso abiertoNet Fixed Asset Tax (ITAN for its acronyms in Spanish) was created with some important omissions as the definitions of net asset (a component of tax basis). This situation hasn´t changed so far. For this reason, Tax Authority ...