Alcances de la Norma Anti- Elusiva Específica Aplicable a la Reorganización de Sociedades

Authors

Keywords:

Income tax, Corporate reorganizations, Demerger, Contribution, Anti-avoidance rule, Transaction, Shares

Abstract

This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between general anti-avoidance rule and specific anti-avoidance rules.

Downloads

Download data is not yet available.

Author Biographies

  • Fernando Tori Vargas, University of Lima
    Abogado por la Universidad de Lima. Master en Tributación Internacional (LL.M.) por la New York University, School of Law. Profesorde la Maestría en Tributación y Política Fiscal de la Escuela de Postgrado de la Universidad de Lima
  • Efraín Rodríguez Alzza, Pontifical Catholic University of Peru
    Abogado por la Pontificia Universidad Católica del Perú. Título de Segunda Especialidad en Derecho Tributario por la mismauniversidad. Diploma en “International Tax Aspects of Mergers, Acquisition and Corporate Finance” por el International Bureau of Fiscal Documentation.

Downloads

Published

2014-05-14

Issue

No. 43 (2014)

Section

Código Tributario

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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

How to Cite

Alcances de la Norma Anti- Elusiva Específica Aplicable a la Reorganización de Sociedades. (2014). Derecho & Sociedad, 43, 137-149. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12566