Browsing Núm. 72 (2014) by Author "Villanueva Gutiérrez, Walker"
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Los hechos gravados en el IVA en el derecho comparado
Villanueva Gutiérrez, Walker (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). ...