Explorando por Autor "Zegarra Camarena, Rocío"
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Ítem Texto completo enlazado Comentarios para modernizar el régimen del Impuesto General a las Ventas en el Perú en el marco de la economía digital: la experiencia de la Comunidad Europea y el inmaduro régimen peruano(Pontificia Universidad Católica del Perú, 2019-08-31) Zegarra Camarena, RocíoThis 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to face the challenges of digitalization of the economy in the field of Income Tax, over time these efforts have become outdated. For this reason, after reviewing the main aspects and scope of the Peruvian Value-Added Tax and General Sales Tax regime, the author proposes some ideas to update them, based on the reflection of the European experience and its regulation on digital transactions.