Double imposition of “VAT” in importation and utilizing of services: ¿problem of interpretation or regulation?
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles tax...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2016 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/16371 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16371 |
| Access Level: | acceso abierto |
| Palabra clave: | Double Imposition Importation Interpretation Tariffs Taxes Taxation Law Doble Imposición Importación Interpretación Aranceles Impuesto Derecho Tributario |
| Sumario: | This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. |
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