Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders

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In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax Administration has been adjusting the computable cost of shares owned by non-d...

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Detalles Bibliográficos
Autores: León Puccio, Pablo Antonio, Llontop Hugo, Fabio
Formato: artículo
Fecha de Publicación:2019
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/22641
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/themis/article/view/22641
Nivel de acceso:acceso abierto
Materia:capital reductions
loss absorption
shares
computable cost
non-domiciled persons
reducciones de capital
absorción de pérdidas
acciones
costo computable
sujetos no domiciliados
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spelling Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholdersLas reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliadosLeón Puccio, Pablo AntonioLlontop Hugo, Fabiocapital reductionsloss absorptionsharescomputable costnon-domiciled personsreducciones de capitalabsorción de pérdidasaccionescosto computablesujetos no domiciliadosIn our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax Administration has been adjusting the computable cost of shares owned by non-domiciled parties when Peruvian companies have made capital reductions to absorb losses by issuing such shares. In this article, the authors aim to determine whether capital reductions to absorb losses should imply a crease in the computable cost of shares of Peruvian companies that are disposed of by non-domiciled parties.En nuestro medio, los sujetos no domiciliados que deciden vender sus acciones de empresas peruanas deben realizar un procedimiento de certificación de capital invertido ante la Administración tributaria. Sin embargo, hasta el momento, esta ha ajustado el costo computable de las acciones de titularidad de los sujetos no domiciliados cuando las empresas peruanas emisoras de tales acciones han realizado reducciones de capital para absorber pérdida. De este modo, la presente investigación tiene como objeto determinar si las reducciones de capital para absorber pérdidas deberían implicar una disminución del costo computable de las acciones de las empresas peruanas que son enajenadas por sujetos no domiciliados.Pontificia Universidad Católica del Perú2019-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/themis/article/view/22641THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 261-2691810-9934reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/themis/article/view/22641/21802info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/226412020-09-15T16:36:33Z
dc.title.none.fl_str_mv Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
Las reducciones de capital por absorción de pérdidas y sus efectos en el costo computable de accionistas no domiciliados
title Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
spellingShingle Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
León Puccio, Pablo Antonio
capital reductions
loss absorption
shares
computable cost
non-domiciled persons
reducciones de capital
absorción de pérdidas
acciones
costo computable
sujetos no domiciliados
title_short Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
title_full Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
title_fullStr Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
title_full_unstemmed Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
title_sort Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
dc.creator.none.fl_str_mv León Puccio, Pablo Antonio
Llontop Hugo, Fabio
author León Puccio, Pablo Antonio
author_facet León Puccio, Pablo Antonio
Llontop Hugo, Fabio
author_role author
author2 Llontop Hugo, Fabio
author2_role author
dc.subject.none.fl_str_mv capital reductions
loss absorption
shares
computable cost
non-domiciled persons
reducciones de capital
absorción de pérdidas
acciones
costo computable
sujetos no domiciliados
topic capital reductions
loss absorption
shares
computable cost
non-domiciled persons
reducciones de capital
absorción de pérdidas
acciones
costo computable
sujetos no domiciliados
description In our law system, non-domiciled individuals who decide to sell their shares in Peruvian companies must go through a certification procedure of invested capital presented to the Tax Administration. However, so far the Tax Administration has been adjusting the computable cost of shares owned by non-domiciled parties when Peruvian companies have made capital reductions to absorb losses by issuing such shares. In this article, the authors aim to determine whether capital reductions to absorb losses should imply a crease in the computable cost of shares of Peruvian companies that are disposed of by non-domiciled parties.
publishDate 2019
dc.date.none.fl_str_mv 2019-08-31
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/22641
url http://revistas.pucp.edu.pe/index.php/themis/article/view/22641
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/22641/21802
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 261-269
1810-9934
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1844706559705219072
score 13.403676
Capital reductions for loss absorption and their effects on the computable cost of non-domiciled shareholders
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