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Recalificación de pasivos como aportes de capital
Revista Impuestos - La Ley (2020)
  • Nicolas Malumian, Universidad de Buenos Aires (UBA)
Argentine Tax Authorities challenged a loan and recharacterized it as a capital contribution. The Argentine Supreme Court ruled on the criteria to be considered to know if the transaction is a loan or a capital contribution for Argentine Income Tax purposes.
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Nicolas Malumian. "Recalificación de pasivos como aportes de capital" Revista Impuestos - La Ley (2020)
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