Notes to the Tax System of Public Works of Infrastructure and Public Services Concessions
In this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed...
| Main Authors: | , |
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| Format: | Others |
| Language: | Español |
| Published: |
Derecho & Sociedad
2015
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| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12555/13113 http://repositorio.pucp.edu.pe/index/handle/123456789/119109 |