Taxation on mining and hydrocarbon investments

Taxation on mining and hydrocarbon investments

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hy...

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Bibliographic Details
Main Author: Vega Rengifo, Beatriz de la
Format: Others
Language:Español
Published: Pontificia Universidad Católica del Perú 2014
Subjects:
Law
Tax Law
Mining Legislation
Mining Law
Oil And Gas Legislation
Oil And Gas Law
Sectorial Legislation
Sectorial Tax Legislation
Mining Investments
Oil And Gas Investments
Mining Concession
Exploration Expenses
Development Expenses
Disbursements Without Recovery Value
Derecho Tributario
Legislación Minera
Derecho Minero
Legislación Petrolera
Derecho De Los Hidrocarburos
Legislación Sectorial
Tributación Sectorial
Inversiones Mineras
Inversiones Petroleras
Concesión Minera
Gastos De Exploración
Gastos De Desarrollo
Egresos Sin Valor De Recuperación
Online Access:http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9774/10185
http://repositorio.pucp.edu.pe/index/handle/123456789/116765
Description
Summary:This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law). === Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).

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