{"id":1878,"date":"2021-10-13T15:04:39","date_gmt":"2021-10-13T20:04:39","guid":{"rendered":"https:\/\/ladersam.com\/cursorcorporativo\/?page_id=1878"},"modified":"2026-02-24T17:15:25","modified_gmt":"2026-02-24T22:15:25","slug":"inicio","status":"publish","type":"page","link":"http:\/\/ladersam.com\/cursorcorporativo\/","title":{"rendered":"Inicio"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1878\" class=\"elementor elementor-1878\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2274971 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2274971\" data-element_type=\"section\" data-e-type=\"section\" 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class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84c03df\" data-id=\"84c03df\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b88185f elementor-widget elementor-widget-image\" data-id=\"b88185f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ladersam.com\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1651\" height=\"78\" src=\"https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1.jpg\" class=\"attachment-full size-full wp-image-3559\" alt=\"\" srcset=\"https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1.jpg 1651w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1-300x14.jpg 300w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1-1024x48.jpg 1024w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1-768x36.jpg 768w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2023\/07\/ad-1-1536x73.jpg 1536w\" sizes=\"(max-width: 1651px) 100vw, 1651px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e221dec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e221dec\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;2c96a4c&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7df8313\" data-id=\"7df8313\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cc997a elementor-widget__width-initial elementor-widget elementor-widget-jet-posts\" data-id=\"1cc997a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-posts.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-posts jet-elements\"><div class=\"jet-posts col-row \"><div class=\"jet-posts__item\">\n\t<div class=\"jet-posts__inner-box\"><div class=\"jet-posts__inner-content\"><div class=\"post-meta\"><span class=\"post__date post-meta__item\"><a href=\"https:\/\/ladersam.com\/cursorcorporativo\/2026\/07\/20\/\"  class=\"post__date-link\" ><time datetime=\"2026-07-20T22:17:22-05:00\" title=\"2026-07-20T22:17:22-05:00\">20 julio, 2026<\/time><\/a><\/span><\/div><div class=\"entry-excerpt\">Resumen de la jurisprudencia tributaria de junio 2026: fallos del Tribunal Fiscal y la Corte Suprema sobre costo de ventas, IGV y rentas de no domiciliados.<\/div><div class=\"jet-more-wrap\"><a href=\"https:\/\/ladersam.com\/cursorcorporativo\/jurisprudencia-tributaria-2026\/\" class=\"btn btn-primary elementor-button elementor-size-md jet-more\" target=\"\"><span class=\"btn__text\">Leer m\u00e1s<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-094e983\" data-id=\"094e983\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6a3b13 elementor-grid-1 elementor-posts--thumbnail-left elementor-posts--align-left elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"d6a3b13\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;1&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4534 post type-post status-publish format-standard hentry category-normativas-2026\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/responsabilidad-solidaria-en-consorcios\/\" >\n\t\t\t\tInforme Tribunal Fiscal Responsabilidad solidaria en consorcios: criterio clave 2026\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>El Tribunal Fiscal establece que la responsabilidad solidaria en consorcios alcanza a miembros y exmiembros por la totalidad de la deuda tributaria generada durante su participaci\u00f3n, sin importar su porcentaje, funci\u00f3n o intervenci\u00f3n en la gesti\u00f3n.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4530 post type-post status-publish format-standard hentry category-normativas-2026\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/gastos-por-adquisicion-de-acciones\/\" >\n\t\t\t\tGastos por adquisici\u00f3n de acciones: Informe 000032-2026, 5 claves SUNAT\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SUNAT analiza la deducci\u00f3n de intereses, comisiones y asesor\u00edas vinculadas con la adquisici\u00f3n de acciones de una empresa extranjera. Conoce las cinco principales conclusiones del Informe 000032-2026-SUNAT\/7T0000.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4501 post type-post status-publish format-standard hentry category-informes category-normativas-2026 category-societario\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/enajenacion-indirecta-de-acciones\/\" >\n\t\t\t\tEnajenaci\u00f3n indirecta de acciones SUNAT: 5 claves esenciales de SUNAT Informe 000025-2026\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SUNAT concluye que la distribuci\u00f3n de acciones durante la liquidaci\u00f3n de una holding no domiciliada no configura una enajenaci\u00f3n indirecta de acciones, debido a que los accionistas no realizan ninguna contraprestaci\u00f3n.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4496 post type-post status-publish format-standard hentry category-informes category-normativas-2026\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/informe-000024-2026-sunat-enajenacion-acciones-holding\/\" >\n\t\t\t\tInforme 000024-2026-SUNAT : conclusi\u00f3n clave sobre holdings\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SUNAT aclara el efecto tributario del cambio de sede de una holding<br \/>\nEl cambio de sede de direcci\u00f3n efectiva de una holding extranjera no implica necesariamente una enajenaci\u00f3n de acciones en el Per\u00fa. Conoce el criterio de SUNAT.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-133621f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"133621f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;926ebbe&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e34020c\" data-id=\"e34020c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4783ba elementor-widget elementor-widget-image\" data-id=\"d4783ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ladersam.com\/\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"121\" src=\"https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-1024x155.png\" class=\"attachment-large size-large wp-image-3957\" alt=\"\" srcset=\"https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-1024x155.png 1024w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-300x45.png 300w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-768x116.png 768w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-1536x232.png 1536w, https:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2026\/01\/linkedin-01-2048x310.png 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14bda27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14bda27\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;2c96a4c&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c6bcde\" data-id=\"5c6bcde\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b263af elementor-widget__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b263af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-money-check-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">OPORTUNIDAD DE NEGOCIO<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4d92de elementor-posts__hover-none elementor-widget__width-initial elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"b4d92de\" data-element_type=\"widget\" data-e-type=\"widget\" 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src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial.jpg\" class=\"attachment-full size-full wp-image-2039\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial.jpg 1390w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-300x200.jpg 300w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-1024x683.jpg 1024w, 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class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/el-cambio-en-el-tratamiento-contable-de-arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial\/\" >\n\t\t\t\tEl cambio en el tratamiento contable de Arrendamientos, modifica sustancialmente el ratio de endeudamiento patrimonial\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-287 post type-post status-publish format-standard has-post-thumbnail hentry category-legal\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/ladersam.com\/cursorcorporativo\/supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-decreto-legislativo-no-1422\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1390\" height=\"927\" src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422.jpg\" class=\"attachment-full size-full wp-image-2041\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422.jpg 1390w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-300x200.jpg 300w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-1024x683.jpg 1024w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-768x512.jpg 768w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-630x420.jpg 630w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-640x427.jpg 640w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-681x454.jpg 681w\" sizes=\"(max-width: 1390px) 100vw, 1390px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-decreto-legislativo-no-1422\/\" >\n\t\t\t\tSupuestos a tener en cuenta a ra\u00edz de la publicaci\u00f3n del Decreto Legislativo N\u00ba 1422\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-296 post type-post status-publish format-standard has-post-thumbnail hentry category-legal\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/ladersam.com\/cursorcorporativo\/personas-naturales-sin-negocio-no-se-sancionara-la-presentacion-extemporanea-de-declaraciones-juradas-anuales\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame.jpg\" class=\"attachment-full size-full wp-image-303\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame.jpg 1280w, 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http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/Comunicacion-de-Operaciones-de-Exportacion-y-o-Importacion-de-Commodities-1024x683.jpg 1024w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/Comunicacion-de-Operaciones-de-Exportacion-y-o-Importacion-de-Commodities-768x512.jpg 768w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/Comunicacion-de-Operaciones-de-Exportacion-y-o-Importacion-de-Commodities-630x420.jpg 630w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/Comunicacion-de-Operaciones-de-Exportacion-y-o-Importacion-de-Commodities-640x427.jpg 640w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/Comunicacion-de-Operaciones-de-Exportacion-y-o-Importacion-de-Commodities-681x454.jpg 681w\" sizes=\"(max-width: 1390px) 100vw, 1390px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Tributaria<\/div>\n\t\t\t\t<div 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src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial.jpg\" class=\"attachment-full size-full wp-image-2039\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial.jpg 1390w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-300x200.jpg 300w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-1024x683.jpg 1024w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-768x512.jpg 768w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-630x420.jpg 630w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-640x427.jpg 640w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/02\/El-cambio-en-el-tratamiento-contable-de-Arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial-681x454.jpg 681w\" sizes=\"(max-width: 1390px) 100vw, 1390px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Contabilidad<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/el-cambio-en-el-tratamiento-contable-de-arrendamientos-modifica-sustancialmente-el-ratio-de-endeudamiento-patrimonial\/\" >\n\t\t\t\tEl cambio en el tratamiento contable de Arrendamientos, modifica sustancialmente el ratio de endeudamiento patrimonial\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-287 post type-post status-publish format-standard has-post-thumbnail hentry category-legal\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/ladersam.com\/cursorcorporativo\/supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-decreto-legislativo-no-1422\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1390\" height=\"927\" src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422.jpg\" class=\"attachment-full size-full wp-image-2041\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422.jpg 1390w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-300x200.jpg 300w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-1024x683.jpg 1024w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-768x512.jpg 768w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-630x420.jpg 630w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-640x427.jpg 640w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/Supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-Decreto-Legislativo-No-1422-681x454.jpg 681w\" sizes=\"(max-width: 1390px) 100vw, 1390px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"http:\/\/ladersam.com\/cursorcorporativo\/supuestos-a-tener-en-cuenta-a-raiz-de-la-publicacion-del-decreto-legislativo-no-1422\/\" >\n\t\t\t\tSupuestos a tener en cuenta a ra\u00edz de la publicaci\u00f3n del Decreto Legislativo N\u00ba 1422\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-296 post type-post status-publish format-standard has-post-thumbnail hentry category-legal\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/ladersam.com\/cursorcorporativo\/personas-naturales-sin-negocio-no-se-sancionara-la-presentacion-extemporanea-de-declaraciones-juradas-anuales\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame.jpg\" class=\"attachment-full size-full wp-image-303\" alt=\"\" srcset=\"http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame.jpg 1280w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-300x169.jpg 300w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-768x432.jpg 768w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-1024x576.jpg 1024w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-747x420.jpg 747w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-640x360.jpg 640w, http:\/\/ladersam.com\/cursorcorporativo\/wp-content\/uploads\/2019\/03\/First-Frame-681x383.jpg 681w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a 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