Consortium contracts in the Income Tax Act
DOI:
https://doi.org/10.31381/iusinkarri.vn7.2022Keywords:
contract, consortium, corporate, income tax, joint ventureAbstract
In the current moment of dynamic business investment, it is possible thanks to associative contracts combining common goals. As an important ancestor of the associative contracts in Comparative Law we find the joint venture and its risk allocation, however, it is convenient to distinguish between the contractual joint venture and the corporate joint venture. The latter is the subject of this article in which the author also deals with the fiscal regime of consortiums according to the Income Tax Act.
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ECHAIZ MORENO, D., Manual Societario. Doctrina, Legislación, Jurisprudencia & Casos Prácticos, 2da. ed., Grijley, Lima, 2012.
ELÍAS LAROZA, E., Derecho Societario Peruano. La Ley General de Sociedades del Perú, 2da. ed., Tomo I, Editorial Gaceta Jurídica, 2015.
DE LA PUENTE Y LAVALLE, M., El Contrato en General, Fondo Editorial de la Pontificia Universidad Católica del Perú, Tomo I, Lima, 1991.
ROMERO TARAZONA, J., El Régimen tributario aplicable a los consorcios y uniones temporales en Colombia, Monografía para optar el título de abogado, 2002. Disponible en:http://javeriana.edu.co/biblos/tesis/derecho/dere4/Tesis-35.pdf. Revisado el 14/7/2018.
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Copyright (c) 2018 Víctor Mejía Ninacóndor
This work is licensed under a Creative Commons Attribution 4.0 International License.
