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La factura en el contexto iberoamericano. Acercamiento doctrinal, normativo y jurisprudencial

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  • Yoandis Sánchez Suárez

Abstract

La factura, en tanto documento privado dinamizador de las relaciones propias del mercado, precisa adaptarse a los cambios característicos de ese ámbito. Por ende, el presente artículo irrumpe en la construcción teórica y normativa de la factura en el contexto iberoamericano a través de países tomados en consideración por el desarrollo alcanzado al respecto; particulariza en su clasificación, el vínculo con el crédito, la cesión de este y su pertinencia comercial, contable y tributaria, e incluso incursiona en la arista jurisprudencial.

Suggested Citation

  • Yoandis Sánchez Suárez, 2018. "La factura en el contexto iberoamericano. Acercamiento doctrinal, normativo y jurisprudencial," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2018-12, December.
    • Handle: RePEc:erv:rccsrc:y:2018:i:2018-12:45
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