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

Authors

  • Gerardo Soto Carrillo Pontificia Universidad Católica del Perú.

    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 Pontificia Universidad Católica del Perú
    Abogado. Asociado de Payet, Rey, Cauvi, Pérez Abogados.

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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Published

2016-04-21

How to Cite

Soto Carrillo, G., & Grández Villarreal, R. (2016). Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications. THEMIS Revista De Derecho, (69), 171–196. Retrieved from https://revistas.pucp.edu.pe/index.php/themis/article/view/16722

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.