Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications
The Peruvian government has stablished mandatory payments that telecom companies have to make: the regulatory contribution, the tariff for radio spectrum and the fee for commercial exploitation.In this article, the authors examine what tax nature and what validity basis those impositions have.
Autores principales: | , |
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Formato: | Online |
Idioma: | spa |
Publicado: |
Pontificia Universidad Católica del Perú
2016
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Acceso en línea: | https://revistas.pucp.edu.pe/index.php/themis/article/view/16722 |