Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule

Descripción del Articulo

Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deductio...

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Detalles Bibliográficos
Autor: Valle Uribe, Luis Liov
Formato: artículo
Fecha de Publicación:2019
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:revistaspuc:article/22638
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/themis/article/view/22638
Nivel de acceso:acceso abierto
Materia:pre-operational expenses
terest expenses
interest accrued in preoperational stage
thin capitalization rule
gastos preoperativos
gastos por intereses
intereses devengados en etapa preoperativa
regla de subcapitalización
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spelling Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization ruleColisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalizaciónValle Uribe, Luis Liovpre-operational expensesterest expensesinterest accrued in preoperational stagethin capitalization rulegastos preoperativosgastos por interesesintereses devengados en etapa preoperativaregla de subcapitalizaciónAmong the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.En el Perú no existe regulación específica sobre el límite cuantitativo aplicable a los intereses devengados en la etapa operativa, a diferencia de lo que ocurre con la regla de subcapitalización. Así, en el presente artículo, el autor aborda la colisión existente en las normas tributarias sobre la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización. El autor analiza dos interpretaciones buscando responder a la interrogante si la regla de subcapitalización resulta o no aplicable a los intereses devengados de la etapa preoperativa. Para este fin, se exploran las normas contenidas en la Ley del Impuesto a la Renta.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/2263810.18800/themis.201902.014THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 225-2331810-9934reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/themis/article/view/22638/21799http://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistaspuc:article/226382020-09-15T16:36:33Z
dc.title.none.fl_str_mv Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
title Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
spellingShingle Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
Valle Uribe, Luis Liov
pre-operational expenses
terest expenses
interest accrued in preoperational stage
thin capitalization rule
gastos preoperativos
gastos por intereses
intereses devengados en etapa preoperativa
regla de subcapitalización
title_short Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
title_full Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
title_fullStr Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
title_full_unstemmed Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
title_sort Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
dc.creator.none.fl_str_mv Valle Uribe, Luis Liov
author Valle Uribe, Luis Liov
author_facet Valle Uribe, Luis Liov
author_role author
dc.subject.none.fl_str_mv pre-operational expenses
terest expenses
interest accrued in preoperational stage
thin capitalization rule
gastos preoperativos
gastos por intereses
intereses devengados en etapa preoperativa
regla de subcapitalización
topic pre-operational expenses
terest expenses
interest accrued in preoperational stage
thin capitalization rule
gastos preoperativos
gastos por intereses
intereses devengados en etapa preoperativa
regla de subcapitalización
description Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.
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/22638
10.18800/themis.201902.014
url http://revistas.pucp.edu.pe/index.php/themis/article/view/22638
identifier_str_mv 10.18800/themis.201902.014
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/22638/21799
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0
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; 225-233
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_ 1840901195896455168
score 13.2911825
Collision between the regulation of the deductibility of interests accrued in preoperative stage and the thin capitalization rule
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