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URL:     http://www.sii.cl/pagina/jurisprudencia/adminis/2001/renta/ja144.htm

Title:     Ley de la Renta, Art. 59°, Art. 74 N° 4°, Art. 79° - Decreto Ley N° 825, de 1974, Art. 12° Letra E), N° 7°.

Description:     Contrato de franchising jurídicamente es innominado concepto forma de contabilización de las diferentes operaciones o operaciones derivadas del contrato tributación de la cuota de incorporación que debe remesar al exterior el franquiciado nacional al franquiciante extranjero tributación que afectaría a las sumas remesadas al exterior denominadas por el recurrente "comisiones".

Directory:     World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Administrativa/2001

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