Tratamiento del IGV al comercio exterior de servicios en el Perú

The VAT as a tax that affects the trade traffic of goods and services is limited to a certain territory where the taxable event must occur. In Peru, the VAT Law establishes that the Exportation of Services is not affected by this tax, but under certain conditions where the one that highlights are th...

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Bibliographic Details
Main Author: Vásquez Nieva, Oscar
Format: Article
Language:Spanish
Published: 2021
Subjects:
IGV
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8024627
Source:Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-20
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