Régimen Tributario Del Comercio Electrónico

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libro Régimen Tributario Del Comercio Electrónico

The tax regime for electronic commerce seen from a Peruvian perspective. Subjects dealt with include: technical aspects of the Internet, legal regulation in the digital age, general principles of the taxability of e-commerce, applying the current taxes to e-commerce, the concept of permanent establishment in e-commerce, applying the Law on the General Tax on Sales to e-commerce in Peru, tax collection, fiscal policy and e-commerce.


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