En rigor, ¿no constituyen Reorganizaciones Societarias? Los Bloques Patrimoniales Negativos/ Neutros y la RTF No. 10923-8-2011: Algunas consideraciones y propuestas de cambio
Strictly speaking, are they not Corporate Reorganizations? The Negative / Neutral Equity Blocks and the RTF No. 10923-8-2011: Some considerations and proposals for change
| dc.creator | Tarazona Ospina, Gustavo Enrique | |
| dc.date | 2018-04-10T19:53:57Z | |
| dc.date | 2018-04-10T19:53:57Z | |
| dc.date | 2014 | |
| dc.date.accessioned | 2023-03-09T08:08:55Z | |
| dc.date.available | 2023-03-09T08:08:55Z | |
| dc.identifier | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12557/13115 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/6028454 | |
| dc.description | En los últimos años, el Tribunal Fiscal Peruano ha considerado que las reorganizaciones societarias en donde se segreguen bloques patrimoniales negativos/neutros no son verdaderas reorganizaciones societarias para efectos tributarios, y por consiguiente se les aplicaría las normas tributarias previstas para las enajenaciones comunes. El autor analiza dichos pronunciamientos, concluyendo que las reorganizaciones societarias con bloques patrimoniales negativos/neutros, sí constituyen verdaderas reorganizaciones societarias para todos los efectos y por ende, les son aplicables las normas tributarias especiales previstas para reorganizaciones societarias. | |
| dc.description | In the last years, the Peruvian Tax Court has been considered that a corporate spin off where a company transfers a “neutral” or “negative” equity block does not qualifies as a real spin off, hence it should apply the tax rules as if this operation was a common sale. The author analyzes this criterion, and concludes that spin off where a company transfers a “neutral” or “negative” equity block, constitutes a real spin off. As a consequence, it must apply the special tax rules established for the corporate spin off. | |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Pontificia Universidad Católica del Perú | |
| dc.publisher | PE | |
| dc.relation | urn:issn:2079-3634 | |
| dc.rights | Attribution 4.0 International | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights | http://creativecommons.org/licenses/by/4.0 | |
| dc.source | Derecho & Sociedad; Núm. 43 (2014) | |
| dc.subject | Law | |
| dc.subject | Income Tax | |
| dc.subject | Tax Court Sentence | |
| dc.subject | Spin Off | |
| dc.subject | Equity Block | |
| dc.subject | Tax Neutral Regime | |
| dc.subject | Rtf No. 10923-8-2011 | |
| dc.subject | Rtf No. 09146-5-2004 | |
| dc.subject | Impuesto a la Renta | |
| dc.subject | Resolución del Tribunal Fiscal | |
| dc.subject | Reorganizaciones Societarias | |
| dc.subject | Bloques Patrimoniales Negativos | |
| dc.subject | Régimen de Neutralidad en Las Reorganizaciones Societarias | |
| dc.subject | Rtf No. 10923-8-2011 | |
| dc.subject | Rtf No. 09146-5-2004 | |
| dc.subject | https://purl.org/pe-repo/ocde/ford#5.05.00 | |
| dc.title | En rigor, ¿no constituyen Reorganizaciones Societarias? Los Bloques Patrimoniales Negativos/ Neutros y la RTF No. 10923-8-2011: Algunas consideraciones y propuestas de cambio | |
| dc.title | Strictly speaking, are they not Corporate Reorganizations? The Negative / Neutral Equity Blocks and the RTF No. 10923-8-2011: Some considerations and proposals for change | |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | Artículo |