Assigment of assets or provision of services?: The discrepant interpretation between the Tax Court and the Supreme Court of Justice of Lima regarding the determination of Income Tax in satellite services provided by non-domiciled subjects. D&S [Internet]. 2021 Aug. 3 [cited 2026 Sep. 19];(56):1-28. Available from: https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24025