Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime

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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 to face the challenges of digitalization of the economy in the field of Inco...

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Detalles Bibliográficos
Autor: Zegarra Camarena, Rocío
Formato: artículo
Fecha de Publicación:2019
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/22642
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/themis/article/view/22642
Nivel de acceso:acceso abierto
Materia:Value-Added Tax
General Sales Tax
digital economy
digital age
digital transactions
Impuesto al Valor Agregado
Impuesto general a las Ventas
economía digital
era digital
transacciones digitales
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spelling Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regimeComentarios 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 peruanoZegarra Camarena, RocíoValue-Added TaxGeneral Sales Taxdigital economydigital agedigital transactionsImpuesto al Valor AgregadoImpuesto general a las Ventaseconomía digitalera digitaltransacciones digitalesThis 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to face the challenges of digitalization of the economy in the field of Income Tax, over time these efforts have become outdated.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.El presente artículo aborda el tratamiento del Impuesto al Valor Agregado aplicable a las transacciones digitales en la Unión Europa y en el Perú. En este sentido, notaremos que, si bien el Perú fue una de las primeras jurisdicciones en América Latina que intentó afrontar los desafíos de la digitalización de la economía en el ámbito del Impuesto a la Renta, con el paso del tiempo, este esfuerzo ha quedado desfasado. Por esta razón, luego de revisar los principales aspectos y alcances del régimen del Impuesto al Valor Agregado y del Impuesto General a las Ventas peruano, se brindarán algunas ideas para actualizarlos sobre la base de la reflexión de la experiencia europea y su normativa aplicable a las transacciones digitales.Pontificia Universidad Católica del Perú2019-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/themis/article/view/22642THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 271-2901810-9934reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/themis/article/view/22642/21803info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/226422020-09-15T16:36:33Z
dc.title.none.fl_str_mv Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
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
title Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
spellingShingle Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
Zegarra Camarena, Rocío
Value-Added Tax
General Sales Tax
digital economy
digital age
digital transactions
Impuesto al Valor Agregado
Impuesto general a las Ventas
economía digital
era digital
transacciones digitales
title_short Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
title_full Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
title_fullStr Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
title_full_unstemmed Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
title_sort Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
dc.creator.none.fl_str_mv Zegarra Camarena, Rocío
author Zegarra Camarena, Rocío
author_facet Zegarra Camarena, Rocío
author_role author
dc.subject.none.fl_str_mv Value-Added Tax
General Sales Tax
digital economy
digital age
digital transactions
Impuesto al Valor Agregado
Impuesto general a las Ventas
economía digital
era digital
transacciones digitales
topic Value-Added Tax
General Sales Tax
digital economy
digital age
digital transactions
Impuesto al Valor Agregado
Impuesto general a las Ventas
economía digital
era digital
transacciones digitales
description 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 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.
publishDate 2019
dc.date.none.fl_str_mv 2019-08-31
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/22642
url http://revistas.pucp.edu.pe/index.php/themis/article/view/22642
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/22642/21803
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 271-290
1810-9934
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.958958
Notes on the modernization of the General Sales Tax regime in Peru within the framework of digital economy: the experience of the European Community and the underdeveloped Peruvian regime
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