¿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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Bibliographic Details
Main Author: Vera Carrión, Luis Fernando
Format: Article
Language:Spanish
Published: 2021
Subjects:
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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