Fondos mutuos de inversión en valores e impuesto a la renta

Authors

  • Roberto Edward Polo Chiroque Pricewaterhouse Coopers (PwC), Perú
    Abogado. Gerente de Servicios Legales y Tributarios en Pricewaterhouse Coopers (PwC) Perú.

Keywords:

Mutual funds, Income Tax, tax treatment, balance of system, market value, rates, commonwealth

Abstract

Are mutual funds in securities and income taxes a suitable alternative for investment? Has the attempt to simplify the system of income taxes had an adverse impact on taxpayers?Throughout the following article, the author will answer the questions noted above.Therefore, he stresses the importance of protecting the taxpayers, so that they will not be affected by the tax regime. He also notes the necessity of this to happen in order forthe mutual funds to stay as a ideal vehicle for investment.

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Published

2013-07-22

How to Cite

Polo Chiroque, R. E. (2013). Fondos mutuos de inversión en valores e impuesto a la renta. THEMIS Revista De Derecho, (64), 125–138. Retrieved from https://revistas.pucp.edu.pe/index.php/themis/article/view/9577

Issue

Section

Derecho Tributario