¿Existe un tratamiento tributario suficiente para los servicios de streaming brindados por sujetos no domiciliados en el Perú?

Abstract

This research pretends to determine if Income Tax Law (LIR) is sufficient, and also contemplates the generation of income from the use of streaming services provided by companies not-domiciled in Peru, to all users in the country. For this, two objectives were established: the first of them is to determine if the concept of streaming services in the Income Tax Law is adequately developed with respect to the criteria that govern electronic commerce. The second objective is to determine whether it’s viable to tax the use of streaming services provided by non-domiciled companies to all peruvians.