Tratamiento de la exportación de servicios en el Impuesto General a las Ventas: evolución y régimen actual
The current economic relevance of international trade in services has led to the recent approval of Law No. 30641 in Peru, in order to modify several articles of the General Sales Tax Law (IGV) regarding the treatment of Export of Services. It is of importance to provide a brief review of the histor...
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| Format: | Article |
| Language: | Spanish |
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6754598 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 50, 2018, pags. 171-183 |
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