¿Cesión de bienes o prestación de servicios?: La interpretación discrepante entre el tribunal fiscal y la Corte Suprema de justicia de Lima respecto a la determinación del impuesto a la renta en los servicios satelitales brindados por sujetos no domicilia
The discrepancies between the Tax Court and the Supreme Court in tax matters are diverse and quite common, but, how can two different points of view change the tax treatment of an activity? The provision of satellite capacity provided by non-domiciled subjects is the topic of discussion in this arti...
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Format: | Article |
Language: | Spanish |
Published: |
2021
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024624 |
Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-28 |
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