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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Format: | Article |
Language: | Spanish |
Published: |
2021
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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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