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

Authors

  • Raúl Antonio Hidalgo Vargas Machuca Pontificia Universidad Católica del Perú
    Bachiller en Derecho de la Pontificia Universidad Católica del Perú, “Premio a la Excelencia Académica en Derecho - Año 2002", primerpuesto, otorgado por SUNARP (2002). Actualmente abogado en el estudio de abogados Rodrigo Elias & Medrano.

Keywords:

Income Tax, Impact Hypothesis, Expensive, Mandate, Representation, Sale, Property, Tax Court

Abstract

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.

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Published

2014-05-14

How to Cite

Hidalgo Vargas Machuca, R. A. (2014). Incidence of Income Tax in the Mandate without Representation to Buy Goods. Derecho & Sociedad, (43), 45–56. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12556

Issue

No. 43 (2014)

Section

Impuesto a la Renta

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.