Skip to main content
Article
Recalificación de pasivos como aportes de capital
Revista Impuestos - La Ley (2020)
  • Nicolas Malumian, Universidad de Buenos Aires (UBA)
Abstract
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.
Disciplines
Publication Date
2020
Citation Information
Nicolas Malumian. "Recalificación de pasivos como aportes de capital" Revista Impuestos - La Ley (2020)
Available at: http://works.bepress.com/nicolas-malumian/55/