Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications

Authors

  • Gerardo Soto Carrillo Pontifical Catholic University of Peru image/svg+xml
  • Renzo Grández Villarreal Pontifical Catholic University of Peru image/svg+xml

Keywords:

Telecommunications, regulatory contribution, tariff for radio spectrum, fee for commercial exploitation, Tax Law

Abstract

The Peruvian government has stablished mandatory payments that telecom companies have to make: the regulatory contribution, the tariff for radio spectrum and the fee for commercial exploitation.
In this article, the authors examine what tax nature and what validity basis those impositions have.

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Author Biographies

  • Gerardo Soto Carrillo, Pontifical Catholic University of Peru

    Abogado. Estudios concluidos en la Maestría en Regulación de Servicios Públicos de la Pontificia Universidad Católica
    del Perú. Socio de Payet, Rey, Cauvi, Pérez Abogados.

  • Renzo Grández Villarreal, Pontifical Catholic University of Peru
    Abogado. Asociado de Payet, Rey, Cauvi, Pérez Abogados.

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Published

2016-04-21

Issue

No. 69 (2016): Derecho Administrativo

Section

Sectores Regulados

License

Copyright (c) 2017 TH?MIS-Revista de Derecho

Creative Commons License

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

How to Cite

Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications. (2016). THEMIS Revista de Derecho, 69, 171-196. https://revistas.pucp.edu.pe/index.php/themis/article/view/16722