La Comisión Arbitral aclaró que las cargas sociales deben computarse a partir de 2011

RESOLUCION GENERAL (CA) N° 6/2010 - BO 01/10/2010

La Comisión Arbital aclaró que las cargas sociales deben computarse en forma obligatoria para la determinación de coeficientes a ser utilizados en el año 2011.

Recordemos que por RG (CA) 4/2010, la Comisión Arbitral consideró que las cargas sociales resultan un gasto computable a efectos de la determinación de los coeficientes del Convenio Multilateral.

De esa manera, la Autoridad de Aplicación volvió a tomar posición sobre un tema que nunca estuvo del todo claro a nivel doctrinario.

En el año 2008, a través de la Resolución N° 26/2008, la Comisión Arbitral analizó el caso concreto "Cía. Internacional de Tecnología y Servicios SA c/Rentas del Gobierno de la CABA". Basándose en doctrina y jurisprudencia (principalmente Dictamen PTN 163/1995), concluyó que estos conceptos tienen naturaleza tributaria y por ende forman parte de los tributos nacionales encuadrando por ende como gasto no computable.

Luego, a través de la RG (CA) 4/2010 cambió el criterio expuesto anteriormente. En efecto, consideró que las cargas sociales constituyen un parámetro válido para la medición de la actividad desarrollada en cada jurisdicción, por lo que deben ser computadas como gastos.

Debido a que no quedaba claro a partir de qué momento debían computarse las cargas sociales, la RG (CA) 6/2010 aclaró que su cómputo resulta obligatorio para el cálculo de coeficientes a ser utilizados a partir del ejercicio 2011.


0 #42 source 15-11-2017 17:22
I'm no longer certain where you are getting your info, but great topic.

I must spend some time finding out much more or figuring out more.
Thank you for fantastic information I used to be searching for
this information for my mission.

My website: source
0 #41 download 13-11-2017 18:55
Hi, the whole thing is going fine here and ofcourse every one is sharing data,
that's in fact good, keep up writing.
0 #40 online casino japan 12-11-2017 05:48
online slot games for fun
ruby slots
online slots winners
casino espanol
online slots 400 bonus
0 #39 here 08-11-2017 23:42
Wonderful blog! I found it while surfing around
on Yahoo News. Do you have any tips on how to get listed in Yahoo News?
I've been trying for a while but I never seem to get there!

Many thanks

Here is my homepage: here
0 #38 Reva 08-11-2017 09:39
Skype has established its online-structured client beta towards the
world, right after starting it generally inside the Usa and You.K.
previously this 30 days. Skype for Internet also now facilitates Linux and Chromebook for instant online messaging interaction (no
voice and video but, individuals require a plug-in set up).

The expansion of your beta contributes help for a longer listing of spoken languages to aid
strengthen that global usability
0 #37 source 07-11-2017 04:40
Nice blog! Is your theme custom made or did you download it
from somewhere? A design like yours with a few simple adjustements would really make my blog
jump out. Please let me know where you got your theme.
0 #36 source 06-11-2017 05:22
Thank you for the good writeup. It in reality used to be a amusement account it.

Look advanced to more brought agreeable from you! However, how could we keep
up a correspondence?

Take a look at my web page; source
0 #35 click 05-11-2017 08:52
Oh my goodness! Amazing article dude! Thank you so much, However I am experiencing difficulties with your RSS.
I don't understand why I can't join it. Is there anybody getting the
same RSS problems? Anyone who knows the answer will you kindly respond?
0 #34 here 02-11-2017 00:26
Hi there it's me, I am also visiting this website daily, this web page is
genuinely fastidious and the people are in fact sharing fastidious thoughts.
0 #33 source 01-11-2017 04:18
My brother recommended I might like this website.
He was totally right. This post actually made my day. You cann't imagine just how
much time I had spent for this info! Thanks!

Look at my blog ... source

Escribir un comentario