Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
This article approaches the treatment of Value-Added Tax applicable to digital transactions in the European Union and Peru. In this regard, it is noted that, although Peru was one of the first jurisdictions in Latin America to face the challenges of digitalization of the economy in the field of Inco...
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| Formato: | Online |
| Idioma: | spa |
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Pontificia Universidad Católica del Perú
2019
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| Acceso en línea: | https://revistas.pucp.edu.pe/index.php/themis/article/view/22642 |