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In this article, the authors review the evolution of the thin capitalization framework in recent decades. Based on this concept, they analyze the rules in force until 2018 as well as those enacted between 2019 and 2020. Through this approach, they criticize the implementation of the BEPS Action 4 rules that will be applicable from 2021 since their effects will have economic repercussions both internally and externally.

Deducción de intereses y reglas de subcapitalización en la Ley del Impuesto a la Renta peruana y la acción 4 del plan BEPS