Conceptos fundamentales del Impuesto General a las Ventas
The main purpose of this article is to present the most relevant aspects of the Value Added Tax (VAT) in Peru. For that purpose, the aim of taxes is explained, as well as a brief description of indirect taxes. Likewise, the principle of neutrality is recognized as a neuralgic concept to understand t...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024626 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-21 |
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