Bibliographic citations
Cubas, P., Torres, J. (2019). El tratamiento de la diferencia de cambio en la jurisprudencia del Tribunal Fiscal – Análisis y propuesta de reforma legislativa [Universidad de Lima]. https://hdl.handle.net/20.500.12724/19172
Cubas, P., Torres, J. El tratamiento de la diferencia de cambio en la jurisprudencia del Tribunal Fiscal – Análisis y propuesta de reforma legislativa []. PE: Universidad de Lima; 2019. https://hdl.handle.net/20.500.12724/19172
@mastersthesis{renati/1442870,
title = "El tratamiento de la diferencia de cambio en la jurisprudencia del Tribunal Fiscal – Análisis y propuesta de reforma legislativa",
author = "Torres Contreras, Jose Alfredo",
publisher = "Universidad de Lima",
year = "2019"
}
This research work about Exchange rate differences al The Income Tax Law was done to get a master´s degree in Taxation and Fiscal Politics, subject that has created different positions during the last years, even contradictory, of the Tribunal Fiscal and SUNAT, affecting taxpayers because lack of certainty in tax treatment application. Concerning that, different interpretations over time and the current regulation (according the taxpayer´s activity) were analyzed, bringing on new concepts such as active Exchange rate difference and passive Exchange rate difference and realization criterion, adjusted to the taxable capacity principle. Finally, product of the work done, a regulation change of article 61° of The Income Tax Law is proposed.
This item is licensed under a Creative Commons License