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  <titleInfo>
    <title>El régimen fiscal que se establece mediante la ley de impuesto sobre la renta para los contratos de fideicomiso que emiten certificados de capital de deasrrollo y cotizan en la Bolsa Mexicana de Valores</title>
  </titleInfo>
  <name type="personal">
    <namePart>Zambrano Yarte, Óscar Eugenio</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Santa Catarina, N.L</placeTerm>
    </place>
    <publisher>Facultad Libre de Derecho de Monterrey</publisher>
    <dateIssued>A.C</dateIssued>
    <dateIssued encoding="marc">2014</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>85 p.</extent>
  </physicalDescription>
  <targetAudience authority="marctarget">juvenile</targetAudience>
  <note>Tesis (Licenciatura en Derecho) F.L.D.M</note>
  <subject>
    <topic>1.FIDEICOMISO</topic>
    <geographic>-MÉXICO</geographic>
  </subject>
  <subject>
    <topic>2.CONTRATOS MERCANTILES</topic>
    <geographic>-MÉXICO</geographic>
  </subject>
  <subject>
    <topic>3.IMPUESTO SOBRE LA RENTA</topic>
    <geographic>-MÉXICO</geographic>
  </subject>
  <subject>
    <topic>4.CERTIFICADOS DE CAPITAL DE DESARROLLO</topic>
    <geographic>-MÉXICO</geographic>
  </subject>
  <recordInfo>
    <recordContentSource authority="marcorg">MX-SIABUC</recordContentSource>
    <recordCreationDate encoding="marc">050706</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260702210217.0</recordChangeDate>
    <recordIdentifier source="MX-SIABUC">28887</recordIdentifier>
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