Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income

Descripción del Articulo

The repatriation of capital is the return of capital of those citizens resident in the country who maintain abroad and is associated with the expectations of the agents regarding the economic future of a country. Repatriation refers to the existence of an action that aims to return those capitals to...

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Detalles Bibliográficos
Autor: Samhan Salgado, Fiorella
Formato: artículo
Fecha de Publicación:2018
Institución:Universidad Ricardo Palma
Repositorio:Revistas - Universidad Ricardo Palma
Lenguaje:español
OAI Identifier:oai:oai.revistas.urp.edu.pe:article/1252
Enlace del recurso:http://revistas.urp.edu.pe/index.php/Inkarri/article/view/1252
Nivel de acceso:acceso abierto
Materia:Capital
Tribute
Heritage
Legislation
Repatriation
Expectations
Tributo
Patrimonio
Legislación
Repatriación
Expectativas
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network_acronym_str REVURP
network_name_str Revistas - Universidad Ricardo Palma
repository_id_str
spelling Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared incomeRégimen temporal y sustitutorio del impuesto a la renta para la declaración, repatriación de capitales e inversión de rentas no declaradasSamhan Salgado, FiorellaCapitalTributeHeritageLegislationRepatriationExpectationsCapitalTributoPatrimonioLegislaciónRepatriaciónExpectativasThe repatriation of capital is the return of capital of those citizens resident in the country who maintain abroad and is associated with the expectations of the agents regarding the economic future of a country. Repatriation refers to the existence of an action that aims to return those capitals to the country of origin, because companies or individuals who have legally formed a heritage seek not only to protect their capital but also to seek access to the best investment alternatives, which allows them to increase their profits and in some cases further optimize their profitability. It is in this search that is developed in this article that leads to avoid the flight of capital.La repatriación de capitales es el retorno de capitales de aquellos ciudadanos residentes del país que mantienen en el exterior y está asociado a las expectativas de los agentes respecto del futuro económico de un país. Repatriar se refiere a la existencia de una acción que tiene por objeto que esos capitales retornen al país de origen, pues las empresas o las personas naturales que han formado lícitamente un patrimonio buscan no solo la protección de su capital sino también procurar acceder a las mejores alternativas de inversión, lo que les permita incrementar sus ganancias y en algunos casos adicionalmente optimizar su rentabilidad. Es en esa búsqueda lo que se desarrolla en el presente artículo que conlleve a evitar la fuga del capital.Universidad Ricardo Palma, Rectorado2018-01-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.urp.edu.pe/index.php/Inkarri/article/view/125210.31381/iusinkarri.vn6.1252Ius Inkarri; Vol. 6 Núm. 6 (2017); 371-3822519-72742410-593710.31381/iusinkarri.vn6reponame:Revistas - Universidad Ricardo Palmainstname:Universidad Ricardo Palmainstacron:URPspahttp://revistas.urp.edu.pe/index.php/Inkarri/article/view/1252/1146Derechos de autor 2018 Ius Inkarrihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:oai.revistas.urp.edu.pe:article/12522023-10-14T15:35:31Z
dc.title.none.fl_str_mv Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
Régimen temporal y sustitutorio del impuesto a la renta para la declaración, repatriación de capitales e inversión de rentas no declaradas
title Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
spellingShingle Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
Samhan Salgado, Fiorella
Capital
Tribute
Heritage
Legislation
Repatriation
Expectations
Capital
Tributo
Patrimonio
Legislación
Repatriación
Expectativas
title_short Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
title_full Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
title_fullStr Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
title_full_unstemmed Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
title_sort Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
dc.creator.none.fl_str_mv Samhan Salgado, Fiorella
author Samhan Salgado, Fiorella
author_facet Samhan Salgado, Fiorella
author_role author
dc.subject.none.fl_str_mv Capital
Tribute
Heritage
Legislation
Repatriation
Expectations
Capital
Tributo
Patrimonio
Legislación
Repatriación
Expectativas
topic Capital
Tribute
Heritage
Legislation
Repatriation
Expectations
Capital
Tributo
Patrimonio
Legislación
Repatriación
Expectativas
description The repatriation of capital is the return of capital of those citizens resident in the country who maintain abroad and is associated with the expectations of the agents regarding the economic future of a country. Repatriation refers to the existence of an action that aims to return those capitals to the country of origin, because companies or individuals who have legally formed a heritage seek not only to protect their capital but also to seek access to the best investment alternatives, which allows them to increase their profits and in some cases further optimize their profitability. It is in this search that is developed in this article that leads to avoid the flight of capital.
publishDate 2018
dc.date.none.fl_str_mv 2018-01-26
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.urp.edu.pe/index.php/Inkarri/article/view/1252
10.31381/iusinkarri.vn6.1252
url http://revistas.urp.edu.pe/index.php/Inkarri/article/view/1252
identifier_str_mv 10.31381/iusinkarri.vn6.1252
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.urp.edu.pe/index.php/Inkarri/article/view/1252/1146
dc.rights.none.fl_str_mv Derechos de autor 2018 Ius Inkarri
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2018 Ius Inkarri
https://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 Universidad Ricardo Palma, Rectorado
publisher.none.fl_str_mv Universidad Ricardo Palma, Rectorado
dc.source.none.fl_str_mv Ius Inkarri; Vol. 6 Núm. 6 (2017); 371-382
2519-7274
2410-5937
10.31381/iusinkarri.vn6
reponame:Revistas - Universidad Ricardo Palma
instname:Universidad Ricardo Palma
instacron:URP
instname_str Universidad Ricardo Palma
instacron_str URP
institution URP
reponame_str Revistas - Universidad Ricardo Palma
collection Revistas - Universidad Ricardo Palma
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1789625142317416448
score 13.936249
Temporary and substitute income tax regime for declaration, repatriation of capital and investment of undeclared income
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