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Showing 1 to 1 of 1 for “"Taxation (International Law)"”.
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Controversias constitucionales en la interpretación de la base imponible del impuesto por distribución de utilidades de sucursales en el país de entidades no domiciliadas
… e) of the Article 56 of the Income Tax Law that regulates the tax basis of the tax for the dividend’s distribution from branches in Peru to no-domiciled head office. Both SUNAT and the Tax Court consider that in order to establish the taxable base of the tax, the Income Tax Law provides …