{"id":10473,"date":"2013-12-20T17:42:52","date_gmt":"2013-12-20T17:42:52","guid":{"rendered":"http:\/\/copades.com\/monec\/?p=10473"},"modified":"2014-01-09T17:43:29","modified_gmt":"2014-01-09T17:43:29","slug":"cc-deja-vigentes-controles-del-isr","status":"publish","type":"post","link":"https:\/\/copades.com\/monec\/?p=10473","title":{"rendered":"CC deja vigentes controles del ISR"},"content":{"rendered":"<p style=\"text-align: justify;\">La Corte de Constitucionalidad (CC) dej\u00f3 en vigencia los art\u00edculos 59 y 61 de la ley del ISR, que regula el procedimiento para determinar los precios de transferencia de empresas relacionadas con transnacionales. El auditor de la firma Deloitte <strong>Byron Mart\u00ednez<\/strong> expuso que esos art\u00edculos estar\u00edan vigentes para el ejercicio fiscal 2013 y que contienen la metodolog\u00eda para que las subsidiarias y sucursales de empresas multinacionales comprueben a la Superintendencia de Administraci\u00f3n Tributaria (SAT) que tributan correctamente en Guatemala por las ganancias generadas en el pa\u00eds. Adem\u00e1s, esa misma metodolog\u00eda es la que aplicar\u00eda la SAT para fiscalizar las transacciones de las compa\u00f1\u00edas con sus empresas relacionadas no residentes en el pa\u00eds. (Prensa Libre 20.12.13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Corte de Constitucionalidad (CC) dej\u00f3 en vigencia los art\u00edculos 59 y 61 de la ley del ISR, que regula el procedimiento para determinar los precios de transferencia de empresas relacionadas con transnacionales. El&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[80],"class_list":["post-10473","post","type-post","status-publish","format-standard","hentry","category-actividad-legislativa","tag-isr"],"_links":{"self":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/10473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10473"}],"version-history":[{"count":1,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/10473\/revisions"}],"predecessor-version":[{"id":10474,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/10473\/revisions\/10474"}],"wp:attachment":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}