The Resource Developments in Latin America : adjustment of profits for inflation

Developments in Latin America : adjustment of profits for inflation

Label
Developments in Latin America : adjustment of profits for inflation
Title
Developments in Latin America : adjustment of profits for inflation
Creator
Subject
Language
eng
Summary
In this two-part article the author discusses the adjustments made in the tax legislation of the Latin American countries to mitigate the impact of inflation on the taxation of business income. He distinguishes between three different approaches which have been used: (1) the partial adjustment aimed at the protection of the initial capita, (2) the global adjustment aimed at the protection of the owner's equity and (3) the integral adjustment or price level accounting
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 35 (1981),
http://library.link/vocab/creatorName
Massone, P
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • index-linked adjustment
  • inflation
  • business income
Label
Developments in Latin America : adjustment of profits for inflation
Instantiates
Publication
Label
Developments in Latin America : adjustment of profits for inflation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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