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Leasing. Tratamiento impositivo en el impuesto a las ganancias [2a. parte]

Author

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  • Cortés, Cristóbal Daniel

Abstract

En nuestro trabajo anterior habíamos descripto al leasing como negocio y su evolución en cuanto a los antecedentes normativos regulatorios del contrato que culminaron con la aparición del plexo normativo plasmado en la ley Nº 25248 que receptó mucha de las inquietudes que los agentes económicos que actuaban venían solicitando, de manera que es de esperar que esta modalidad contractual crezca en volumen y mejore en cuanto a la seguridad jurídica que el marco normativo debe brindarle. En esta segunda parte vamos a analizar la evolución del contrato en cuanto a su incidencia en el impuesto a las ganancias.

Suggested Citation

  • Cortés, Cristóbal Daniel, 2001. "Leasing. Tratamiento impositivo en el impuesto a las ganancias [2a. parte]," Nülan. Deposited Documents 485, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:485
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    Keywords

    Leasing; Tratamiento Impositivo;

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