Precios De Transferencia Y Su Relación Con El Principio De Plena Competencia En Nicaragua
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Precios De Transferencia Y Su Relación Con El Principio De Plena Competencia En Nicaragua

Precios De Transferencia Y Su Relación Con El Principio De Plena Competencia En Nicaragua


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About the Book

El 1 de enero de 2013 entró en vigor en Nicaragua la Ley No. 822, Ley de Concertación Tributaria. Esta ley tiene como objetivo crear y modificar los tributos nacionales internos y regular su aplicación, con el fin de proveerle al Estado los recursos para financiar el gasto público. Es con esta ley que se introduce en Nicaragua la legislación aplicable a los Precios de Transferencia (en lo sucesivo también, PT), cuya entrada en vigor, de conformidad con el Artículo 303, sería el 1 de enero de 2016. No obstante, su implementación fue postergada para el 1 de enero de 2017. Mediante esta investigación queremos analizar la relación existente entre el Principio de Plena Competencia en Nicaragua y la legislación aplicable a los PT contenida en la Ley No. 822 de 1 de enero de 2013. Finalizamos presentando los aportes sobre PT y su primera adopción. Aunque la rama del Derecho Tributario en Nicaragua ha sido objeto de múltiples investigaciones, el tema de los PT, por su novedad, no ha despertado una atención especial. Con este trabajo hacemos una contribución para participar en el debate y motivar a otros investigadores para que se involucren en el desarrollo del país a través de la implementación de la legislación relacionada con los PT.


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Product Details
  • ISBN-13: 9798823081474
  • Publisher: Author Solutions Inc
  • Publisher Imprint: Authorhouse UK
  • Height: 203 mm
  • No of Pages: 116
  • Spine Width: 7 mm
  • Width: 127 mm
  • ISBN-10: 8823081475
  • Publisher Date: 11 May 2023
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 181 gr


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