Tributación en servicios digitales

Authors

  • Humberto Medrano Cornejo Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.26439/advocatus2021.n040.5280

Keywords:

digital economy, permanent establishment, OECD, income tax, general sales tax, Peruvian Tax Administration

Abstract

ADVOCATUS had the opportunity to interview Humberto Medrano Cornejo, a Peruvian lawyer expert in tax law. He has been president of the Peruvian Institute of Tax Law — IPDT, as well as a founding member of the Fiscal International Association and Director of the Latin American Institute of Tax Law. Throughout the lines below, he offers us his opinions on digital expansion and the challenges for its taxation.

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Author Biography

  • Humberto Medrano Cornejo, Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú. Profesor de la Facultad de Derecho de la Pontificia Universidad Católica del Perú. Integrante de la comisión que redactó la Ley del Impuesto a la Renta y su
    reglamento.

References

Resumen

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Published

2021-07-27

Issue

No. 040 (2021)

Section

Entrevista

How to Cite

Tributación en servicios digitales. (2021). Advocatus, 040, 15-18. https://doi.org/10.26439/advocatus2021.n040.5280