Hedging Strategies with Financial Derivatives: An Analysis of their Tax Treatment in Peru

This article analyzes the tax effects of using financial derivatives (FDs) as hedging instruments in Peruvian companies, with special attention to the mining and agro-export sectors, which face high exposure to financial risks. A qualitative methodology is employed, based on a documentary analysis o...

• Váldodahkki: Lara Algendones, Roger Augusto (author)
• Materiálatiipa: article
• Giella: spa
• Almmustuhtton: 2026
• Fáttát: derivatives, taxes, hedging, risk, finance, taxation, speculation, gains.; derivatives, taxes, hedging, risk, finance, taxation, speculation, losses, gains.; Derivados, impuestos, cobertura, riesgo, finanzas, tributos, especulación, ganancias; Derivados, impuestos, cobertura, riesgo, finanzas, tributos, especulación, ganancias.
• Liŋkkat: https://revistas.uasb.edu.ec/index.php/foro/article/view/5779