TY  - JOUR
T1  - Tratamiento del IGV al comercio exterior de servicios en el Perú
A1  - Vásquez Nieva, Oscar
YR  - 2021
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0001470696
AB  - 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 that the consumption of the service by the non-resident person must have place entirely abroad. As there is Export of Services, we can also talk about Import of Services or Use of Services provided by a non-resident person, but whose consumption or use occurs in our domestic territory regardless of the place of provision.
KW  - IGV
KW  - Exportación de Servicios
KW  - Servicios
KW  - Comercio Exterior
ER  -