La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones

Authors

  • Luis Alberto Aráoz Villena Estudio Echecopar Abogados
    Abogado. Miembro de la Asociación Fiscal Internacional. Ex Presidente del Instituto Peruano de Derecho Tributario. Socio del Estudio Echecopar Abogados, asociado a Baker & McKenzie International.
  • Victoria Neira Rivadeneira Estudio Echecopar Abogados
    Bachiller en Derecho. Practicante profesional del Estudio Echecopar Abogados, asociado a Baker & McKenzie International.

Keywords:

Telecommunication investment fund, income tax unaffection, reimbursable funding, subsidy, taxed income

Abstract

Investment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this article, the authors analyze the Income Tax Law and the assumptions that it establishes, for the purposes of determining if such investment is taxed with this tribute or not.

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Published

2013-07-22

How to Cite

Aráoz Villena, L. A., & Neira Rivadeneira, V. (2013). La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones. THEMIS Revista De Derecho, (64), 113–124. Retrieved from https://revistas.pucp.edu.pe/index.php/themis/article/view/9576

Issue

No. 64 (2013): Derecho Tributario

Section

Derecho Tributario

License

Copyright (c) 2016 TH?MIS-Revista de Derecho

Creative Commons License

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