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

View Vol. 1 No. 1 (2023): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría
DOI: https://doi.org/10.37767/3008-8216(2023)1
Published: 2023-12-22

Full Issue

Contables

Tributarios

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

    María Vázquez
    74-83
    DOI: https://doi.org/10.37767/3008-8216(2023)005

  • Determination of tax liability

    Ricardo Miguel Chicolino
    84-106
    DOI: https://doi.org/10.37767/3008-8216(2023)006

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

    Germán Luis Gianotti
    107-118
    DOI: https://doi.org/10.37767/3008-8216(2023)007

  • Income tax: inflation adjustment for companies

    Esteban Fada
    119-129
    DOI: https://doi.org/10.37767/3008-8216(2023)008

  • Fiscal planning: an effective tool if used correctly

    Marcelo Daniel Fernández, Hector Daniel Baldini
    130-149
    DOI: https://doi.org/10.37767/3008-8216(2023)009

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

    Sebastián F. Perlati, Pablo A. Michelini
    150-177
    DOI: https://doi.org/10.37767/3008-8216(2023)010

  • Preventive measures or arbitrary restrictions

    Javier Augusto Sánchez Buteler
    178-187
    DOI: https://doi.org/10.37767/3008-8216(2023)011

  • 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

    Juan Martín Arias
    188-206
    DOI: https://doi.org/10.37767/3008-8216(2023)012

  • Payment system organized in the tax on bank credits and debits

    Marcelo O. Santiago, German A. Crespi
    207-243
    DOI: https://doi.org/10.37767/3008-8216(2023)013

  • Test theory. Elementary notions

    Lorena G. Montiel
    244-255
    DOI: https://doi.org/10.37767/3008-8216(2023)014

  • Taxes and the environment

    Edgardo Héctor Ferré Olive
    256-266
    DOI: https://doi.org/10.37767/3008-8216(2023)015