Vol. 1 No. 1 (2023): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

The concept of capital to be held financial and adjustment for inflation

• PDF (Spanish)

New RT Nº 55. Rules on the performance of the public accountant as a corporate trustee. Amendment RT Nº 15. Repeal RT Nº 45

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Integrated reports in companies

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Emergence and development of auditing related to the capitalist productive system. Link with the political - economical and philosophical theories of Adam Smith, Karl Marx and Max Weber

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About inflation an tax matter. A discussion that takes over 20 years. Some thoughts

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Determination of tax liability

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The fiscal secret in criminal proceedings. A forgotten constitutional guarantee? Regarding a ruling of the Federal Chamber of Criminal Appeals

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Income tax: inflation adjustment for companies

Fiscal planning: an effective tool if used correctly

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Financial operations and their taxability in the gross income tax of the province of C´órdoba

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Preventive measures or arbitrary restrictions

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Reflections on the agreemente for automatic exchange of financial information signed betwen Argentina and the United States of America and its impact on holders of undeclared assets in that jurisdiction

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Payment system organized in the tax on bank credits and debits

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Test theory. Elementary notions

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Taxes and the environment

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