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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)
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 ...
Nivel adecuado para transferencias internacionales de datos
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2019-11-29)
As a concept, the adequate level of protection for international data transfers remains to some extent unknown and, in the case of the European Union, with regard to Directive 95/46/EC, already repealed, its content has ...
De la tecnología blockchain a la economía del token
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2019-11-29)
The aim of this research is to bring the reader closer to several concepts that are becoming more common day by day, and which find themselves in unstoppable development, such as blockchain technology, tokens, ICO (Initial ...