<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Casuística aplicada a la tributación empresarial</title>
  </titleInfo>
  <name type="personal">
    <namePart>Ortega Salavarría, Rosa</namePart>
    <namePart type="date">1971-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Morales Mejía, Jaime</namePart>
  </name>
  <name type="personal">
    <namePart>Chávez Hurtado, Joaquín</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">pe</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Lima</placeTerm>
    </place>
    <publisher>Gaceta Jurídica</publisher>
    <dateIssued>2022</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>478 p.;  25 cm.</extent>
  </physicalDescription>
  <tableOfContents>Impuesto a la renta. -- Impuesto general a las ventas. -- Código tributario. </tableOfContents>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">Rosa Ortega Salavarría, Jaime Morales Mejía, Joaquín Chávez Hurtado</note>
  <note>"Más de 400 casos prácticos".</note>
  <note>Incluye referencias bibliográficas.</note>
  <subject>
    <geographicCode authority="iso3166">per</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Impuesto a la renta</topic>
    <topic>Aspectos legales</topic>
    <geographic>Perú</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Impuesto a la renta</topic>
    <topic>Estudio de casos</topic>
    <geographic>Perú</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Impuesto general a las ventas</topic>
    <topic>Estudio de casos</topic>
    <geographic>Perú</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Derecho tributario</topic>
    <topic>Casos</topic>
    <geographic>Perú</geographic>
  </subject>
  <classification authority="ddc">343.8 </classification>
  <identifier type="isbn">9786123119720</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">PE-BaUNAB</recordContentSource>
    <recordCreationDate encoding="marc">      </recordCreationDate>
    <recordChangeDate encoding="iso8601">20230525172719.0</recordChangeDate>
    <recordIdentifier>PE-BaUNAB</recordIdentifier>
  </recordInfo>
</mods>
