Cláusulas antielusivas específicas y capacidad contributiva: a propósito de la limitación a la deducción de intereses

Authors

  • Jorge Otoya Cabrera Universidad Privada Antenor Orrego

DOI:

https://doi.org/10.26439/advocatus2021.n040.5283

Keywords:

Anti-avoidance rule, interest deduction, BEPS, taxable capacity and EBITDA

Abstract

In this article, the author develops the change of focus in the rules for the deduction of interest as a consequence of the regulatory change that occurred in 2019 with regard to the application of the anti tax avoidance law as well as its application in Peru as of 2021.

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Author Biography

  • Jorge Otoya Cabrera, Universidad Privada Antenor Orrego

    Abogado por la Universidad Privada Antenor Orrego.

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Published

2021-07-27

Issue

No. 040 (2021)

Section

Especial Tributación

How to Cite

Cláusulas antielusivas específicas y capacidad contributiva: a propósito de la limitación a la deducción de intereses. (2021). Advocatus, 040, 49-56. https://doi.org/10.26439/advocatus2021.n040.5283