Comentarios para modernizar el régimen del impuesto general a las ventas en el perú en el marco de la economía digital:: la experiencia de la comunidad europea y el inmaduro régimen peruano
This article approaches the treatment of Value- Added Tax applicable to digital transactions in the European Union and Peru. In this regard, it is noted that, although Peru was one of the first jurisdictions in Latin America to face the challenges of digitalization of the economy in the field o...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622492 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 271-290 |
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| Summary: |
This article approaches the treatment of Value-
Added Tax applicable to digital transactions in
the European Union and Peru. In this regard, it
is noted that, although Peru was one of the first
jurisdictions in Latin America to face the challenges
of digitalization of the economy in the field of
Income Tax, over time these efforts have become
outdated.
For this reason, after reviewing the main aspects
and scope of the Peruvian Value-Added Tax and
General Sales Tax regime, the author proposes
some ideas to update them, based on the reflection
of the European experience and its regulation on
digital transactions. |
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