Estrategias de cobertura con instrumentos financieros derivados: análisis de su tratamiento fiscal en el Perú (Sección Abierta)

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...

• Päätekijä: Lara Algendones, Roger Augusto (author)
• Aineistotyyppi: article
• Kieli: spa
• Julkaistu: 2026
• Aiheet: SECTOR AGROEXPORTADOR; SECTOR MINERO; RIESGO FINANCIERO; IMPUESTOS; NORMATIVA TRIBUTARIA
• Linkit: http://hdl.handle.net/10644/10884