Treatment of the exportation of services in the General Sales Tax: evolution and current regime

Authors

  • Sergio Ezeta Carpio Pontificia Universidad Católica del Perú

    Vocal del Tribunal Fiscal del Ministerio de Economía y Finanzas. Abogado por la Pontificia Universidad Católica del Perú (PUCP). Diplomado en Tributación por la PUCP. Diplomado en Tributación Internacional por SUNAT – CIAT. Ha sido profesor de Imposición al Consumo en la Facultad de Derecho de la Universidad de Piura y dictado cursos sobre la misma materia y otras en la PUCP, Universidad Nacional Mayor de San Marcos, Universidad de Lima y Universidad Católica Santo Toribio de Mogrovejo, entre otras universidades.

Keywords:

Value-added tax, Export of services, Provision of services, General Consumption Tax, World Trade Organization

Abstract

The current economic relevance of international trade in services has led to the recent approval of Law No. 30641 in Peru, in order to modify several articles of the General Sales Tax Law (IGV) regarding the treatment of Export of Services. It is of importance to provide a brief review of the historical regulation of this operation in the IGV Law, which was introduced in 1982 with the already stated tax in order to later analyze the quoted Law Nº 30641 and its regulatory and complimentary rules.

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Published

2018-11-07

How to Cite

Ezeta Carpio, S. (2018). Treatment of the exportation of services in the General Sales Tax: evolution and current regime. Derecho & Sociedad, (50), 171–183. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/20386

Issue

No. 50 (2018)

Section

Derecho Tributario

License

Copyright (c) 2018 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.