Organizaciones sin fines de lucro: Análisis comparativo del tratamiento fiscal y el control del esta

Revista Juridica UPR Derecho Paola Zaragoza makes a historical and comparative analysis between the Internal Revenue Code of Puerto Rico and the Internal Revenue Code of the United States, in which she identifies the similarities, differences, benefits and disadvantages of the contributory system for non-profit organizations as implemented by both jurisdictions. Finally, she offers regulatory recommendations that will safeguard the balance between the need to promote the creation and existence of non-profit religious organizations and the need to monitor their compliance with the current contributory system.

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