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| titulo | RULE 1.12.7: DEFINITIONS FOR THE PURPOSES OF ARTICLE 167-D |
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| contenido | RULE 1.12.7: DEFINITIONS FOR THE PURPOSES OF ARTICLE 167-D For the purposes of article 167-D sections I and IV, subsection e)
font-family:; I. Fixed assets: The investments referred to in article 32 of the Law on Income Tax (Ley del Impuesto sobre la Renta). II. Best corporate practices: The methodologies or systems that support the institutionalization of the company, transparency of its operations, adequate declaration of reliable information, to have stable succession processes and to be permanent in time for the benefit of its partners or associates and of the interested third parties. III. Company governance model: The establishment of a set of relationships between the company's management, its Council of directors, its shareholders and other interested third parties. For the purposes of this rule, an interested third party shall be understood as any individual or legal entity, other than the partners, interested in the good performance, stability and permanence of the company over time. Law 167-D I, IV
font-family:; |
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