The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law

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The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration of the non-taxation situation provided in subsection n) of article 2 of the P...

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Detalles Bibliográficos
Autor: Escalante Alpaca, Gonzalo Alonso
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/22643
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/themis/article/view/22643
Nivel de acceso:acceso abierto
Materia:general sales tax
consortium
operator of the contract
non-taxation
services
impuesto general a las ventas
consorcio
operador del contrato
inafectación
servicios
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spelling The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax LawLa asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del Impuesto General a las VentasEscalante Alpaca, Gonzalo Alonsogeneral sales taxconsortiumoperator of the contractnon-taxationservicesimpuesto general a las ventasconsorciooperador del contratoinafectaciónserviciosThe non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration of the non-taxation situation provided in subsection n) of article 2 of the Peruvian General Sales Tax Law regarding the allocation of services by the parties within a consortium contract without independent accounting in which one party performs as the operator of the contract.La inafectación se configura como una institución legal mediante la cual se exime de cualquier imputación de carga fiscal a los hechos económicos que no se encuentran subsumidos dentro de la hipótesis de incidencia tributaria. Este artículo analiza la configuración del supuesto de inafectación prevista en el inciso n) del artículo 2 de la Ley del Impuesto General a las Ventas en lo relacionado a la asignación de servicios dentro de un contrato de consorcio sin contabilidad independiente en el cual uno de los consorciados ejerce la función de operador.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/22643THEMIS Revista de Derecho; Núm. 76 (2019): Derecho Tributario; 291-3001810-9934reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/themis/article/view/22643/21804https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/226432020-09-15T16:36:33Z
dc.title.none.fl_str_mv The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
La asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del Impuesto General a las Ventas
title The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
spellingShingle The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
Escalante Alpaca, Gonzalo Alonso
general sales tax
consortium
operator of the contract
non-taxation
services
impuesto general a las ventas
consorcio
operador del contrato
inafectación
servicios
title_short The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
title_full The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
title_fullStr The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
title_full_unstemmed The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
title_sort The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
dc.creator.none.fl_str_mv Escalante Alpaca, Gonzalo Alonso
author Escalante Alpaca, Gonzalo Alonso
author_facet Escalante Alpaca, Gonzalo Alonso
author_role author
dc.subject.none.fl_str_mv general sales tax
consortium
operator of the contract
non-taxation
services
impuesto general a las ventas
consorcio
operador del contrato
inafectación
servicios
topic general sales tax
consortium
operator of the contract
non-taxation
services
impuesto general a las ventas
consorcio
operador del contrato
inafectación
servicios
description The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration of the non-taxation situation provided in subsection n) of article 2 of the Peruvian General Sales Tax Law regarding the allocation of services by the parties within a consortium contract without independent accounting in which one party performs as the operator of the contract.
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/22643
url http://revistas.pucp.edu.pe/index.php/themis/article/view/22643
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/22643/21804
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
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; 291-300
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
_version_ 1847243916489785344
score 13.422088
The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law
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