La imposición al consumo en la era de los servicios digitales.
Nowadays, technological development has encouraged the evolution of the international market for services and consumer goods, with respect to internal tax regulations of several states. Online nonphysical services generate a gap that is not strictly addressed by the states in the provisions of...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622476 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 29-40 |
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| Summary: |
Nowadays, technological development has encouraged
the evolution of the international market for
services and consumer goods, with respect to internal
tax regulations of several states. Online nonphysical
services generate a gap that is not strictly
addressed by the states in the provisions of their
tax regulations for digital service companies.
The authors analyze the current situation and challenges
faced by non-domiciled digital companies
when providing their main services. They observe,
as well, the various aspects that should be taken
into consideration in the applicable Peruvian legal
framework. Moreover, providing an accurate comparison,
they address the imposition to digital platforms
in different countries to reach a consensus
on its ideal application in Peru. |
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