Vol. 2 No. 2 (2024): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

DOI: https://doi.org/10.37767/3008-8216(2024)2

Published: 2024-11-20

Full Issue

• Número completo (Spanish)

Contables

• Reforms to the argentine corporate law from the decree of necessity and urgency 70/2023

  Jorge Fernando Fushimi

  13-24

  • PDF (Spanish)

• Management of supply chain processes: a literature review

  Nelson Carbajal, Eliana Werbin

  25-36

  • PDF (Spanish)

• Measuring enviromental assets and liabilities of the Ascochinga nature reserve

  Sandra Fernández Siderol, Natalia Lorena Cohen, Manuela Inés Carbonell

  37-54

  • PDF (Spanish)

Tributarios

• Can national laws restrict and/or limit the tax powers of provincial and/or municipal fiscos?

  José C. Bocchiardo (h.)

  57-68

  • PDF (Spanish)

• Delegation of legislative powers in tax matters

  Maximiliano Raijman

  69-78

  • PDF (Spanish)

• The incidence of the "Alpha Shipping S. A." ruling on the local determinative processes

  Julieta Luchessi, Luciana Foco

  79-102

  • PDF (Spanish)

• Presumptions in the local tax determinación procedure of the gross income tax, and its effects in the multilateral agreement

  Sebastián F. Perlati, Luciano Vernetti

  103-142

  • PDF (Spanish)

• The crime willful alteration of records and the issuance of records and the issuance of the so-called "APOC" invoice

  Germán Luis Gianotti

  143-154

  • PDF (Spanish)

• The recent reform of the criminal type of laundering money of illicit origin in light of the principles of harmfulness proporcionality and subsidiarity

  Gabriel Merola

  155-172

  • PDF (Spanish)

• The deduction of expenses in income tax. The application of the principle of universality of liabilities versus the principle of patrimonial involvement

  Gustavo A. Farina, Pablo A. Michelini

  173-187

  • PDF (Spanish)

• Municipal fees controversial aspects in the jurisprudence of the Supreme Court of Justice of the Nation

  María Eugenia Heredia, Catriel Josué Nieve Bensabath

  189-196

  • PDF (Spanish)

• Taxation of financial income at the municipal level

  Diego E. Rubio

  197-214

  • PDF (Spanish)

• The material revolution and the need for remote assistance for data processing for the purpouses of control and transparency of the international tax system. - The argentine case-

  Mariano Luchessi

  215-230

  • PDF (Spanish)

Actualidad

• Analisys of the new argentine unified accounting standard - technical resolution No. 54 (to RT NO. 56)

  Ariel Alejandro Castañeda, Ana María Robles

  233-246

  • PDF (Spanish)