Incidence of Income Tax in the Mandate without Representation to Buy Goods
This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax In...
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| Format: | Others |
| Language: | Español |
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Derecho & Sociedad
2015
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12556/13114 http://repositorio.pucp.edu.pe/index/handle/123456789/117750 |
| Summary: | This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax Income. In that sense, the author believes that the president transfer of ownership is not onerous, each having different implications course within the income tax. === El presente artículo tiene como objetivo determinar la naturaleza del mandato sin representación en la compra de bienes y sus efectos tributarios. Así, se parte del análisis del mandato con y sin representación, entendiendo su mecánica interna y confrontándola en relación al Impuesto a la Renta.En ese sentido, el autor considera que para el mandatario la transferencia de propiedad no resulta onerosa, teniendo cada supuesto implicancias distintas dentro del Impuesto a la Renta. |
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