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Collection : Portal De Revistas Ulima (Universidad De Lima)

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Academic Journal

Tributación en servicios digitales

Authors : Medrano Cornejo, Humberto

Subjects: digital economy; permanent establishment; OECD

Source: Advocatus; Núm. 040 (2021); 15-18 ; 2523-6261 ; 1996-4773 ; 10.26439/advocatus2021.n040

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Academic Journal

La cláusula de no-discriminación en la Decisión 578: ¿Un laberinto sin salida?

Authors : Liendo Tejada, Jorge

Subjects: Non-discrimination clause; Decision 578; CDI

Source: Advocatus; Núm. 040 (2021); 113-128 ; 2523-6261 ; 1996-4773 ; 10.26439/advocatus2021.n040

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Academic Journal

El saldo a favor del impuesto a la renta y la compensación – límites

Authors : Gallardo Quiroz, Marisela

Subjects: Tax Credit; Value Added Tax; Income Tax

Source: Advocatus; Núm. 040 (2021); 129-133 ; 2523-6261 ; 1996-4773 ; 10.26439/advocatus2021.n040

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