Retenciones por pagos al exterior por uso de software de personas jurídicas
Publication: La Ley, 2005
Author: Nicolas Malumian
Category: Impuestos
Abstract
El artículo explica el tratamiento tributario de los pagos al exterior por licencias de uso de software en el país y repasa las diferentes posturas en la discusión doctrinaria y jurisprudencial. The article explains the tax treatment of payments abroad for licenses to use software in the country and reviews the different positions in the doctrinal and jurisprudential discussion.
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