La deducción de intereses de obligaciones negociables en un Leverage Buyout y la no aplicación de la universalidad del pasivo
Publication: Diario La Ley, 2021
Author: Nicolas Malumian
Category: Impuestos
Abstract
The article comments a decision of the Argentine Federal Supreme Court in relation with the limitation to the deduction of interest in the federal income tax, The relevance is due the fact that three different points are considered: (i) the special tax regimen of the negotiable obligations, (ii) the deductibility of the interests of leverage buyouts, and (iii) the posibility that companies deduct any interest regardless of the origin of the debt.
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