| dc.creator | Polo Chiroque, Roberto Edward | |
| dc.date | 2017-09-25T22:03:54Z | |
| dc.date | 2017-09-25T22:03:54Z | |
| dc.date | 2013 | |
| dc.date.accessioned | 2023-03-09T07:13:05Z | |
| dc.date.available | 2023-03-09T07:13:05Z | |
| dc.identifier | http://revistas.pucp.edu.pe/index.php/themis/article/view/9577/9981 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/6024279 | |
| dc.description | 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. | |
| dc.description | ¿Los fondos mutuos de inversión en valores e Impuesto a la Renta son, acaso, una alternativa idónea para la inversión? ¿El intento desimplificar el régimen del Impuesto a la Renta ha tenido consecuencias perjudiciales para los contribuyentes? A lo largo del siguiente artículo, el autor remarca la importancia de proteger a los contribuyentes, de modo que éstos no se vean perjudicados por el régimen aplicable. De ello depende que los fondos mutuos sigan siendo un vehículo idóneo para la inversión. | |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Pontificia Universidad Católica del Perú | |
| dc.publisher | PE | |
| dc.relation | urn:issn:1810-9934 | |
| dc.rights | Attribution 4.0 International | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights | http://creativecommons.org/licenses/by/4.0 | |
| dc.source | THĒMIS Revista de Derecho; Núm. 64 (2013): Derecho Tributario | |
| dc.subject | Law | |
| dc.subject | Mutual Funds | |
| dc.subject | Income Tax | |
| dc.subject | Tax Treatment | |
| dc.subject | Balance Of System | |
| dc.subject | Market Value | |
| dc.subject | Rates | |
| dc.subject | Commonwealth | |
| dc.subject | Fondos Mutuos | |
| dc.subject | Impuesto a la Renta | |
| dc.subject | Tratamiento Tributario | |
| dc.subject | Balance del Régimen | |
| dc.subject | Valor de Mercado | |
| dc.subject | Tasas | |
| dc.subject | Mancomunidad | |
| dc.subject | https://purl.org/pe-repo/ocde/ford#5.05.01 | |
| dc.title | Fondos mutuos de inversión en valores e impuesto a la renta | |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | Artículo | |
