Comsumption tax in the era of digital services

• Autores: Sotomayor Hernández, Pablo, Valverde Casas, Nicolás
• 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/22617
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/22617
• Nivel de acceso: acceso abierto
• Materia: streaming; taxation; digital services; technological development; taxation of digital companies; tributación; servicios digitales; desarrollo tecnológico; tributación de compañías digitales

Nowadays, technological development has encouraged the evolution of the international market for services and consumer goods, with respect to internal tax regulations of several states. Online non-physical services generate a gap that is not strictly addressed by the states in the provisions of their tax regulations for digital service companies. The authors analyze the current situation and challenges faced by non-domiciled digital companies when providing their main services. They observe, as well, the various aspects that should be taken into consideration in the applicable Peruvian legal framework. Moreover, providing an accurate comparison, they address the imposition to digital platforms in different countries to reach a consensus on its ideal application in Peru.