Citas bibligráficas
Quiroz, J., Quispe, E. (2022). Reforma tributaria en los servicios de streaming premium prestados por no domiciliados a personas naturales y su impacto en la recaudación en Lima Metropolitana, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661398
Quiroz, J., Quispe, E. Reforma tributaria en los servicios de streaming premium prestados por no domiciliados a personas naturales y su impacto en la recaudación en Lima Metropolitana, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661398
@misc{renati/1293318,
title = "Reforma tributaria en los servicios de streaming premium prestados por no domiciliados a personas naturales y su impacto en la recaudación en Lima Metropolitana, 2020",
author = "Quispe Chumpitaz, Elias Antonio",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
This professional aptitude document called "Tax reform in premium streaming services provided by non-residents to natural persons and it is impact on collection in Lima Metropolitana, 2020", has as it is main objective to review and analyze the Tax Reforms applied in different countries (Argentina, Chile, Colombia, Canada, among others) and propose new tax reforms in Perú, as well as evaluate the impact that this would generate in tax collection, due to the increase in the use of premium streaming platforms as a result of the Coronavirus Pandemic. 2020. The investigation work includes six chapters; Chapter I: Theoretical Framework, in which the background, relevant concepts and current evidence of the research topic are presented for it is agile understanding; Chapter II: Research Plan, in which the research problem is defined and the objectives and hypotheses are described; Chapter III: Research Methodology, in which the types of research are proposed to determine the sample of qualitative and quantitative information; Chapter IV: Development of the Research, where the interviews and surveys are developed and a practical case is presented that will provide clarity on the topic addressed; Chapter V: Analysis of the results of the investigation; Chapter VI: Conclusions and Recommendations, where the conclusions are pronounced and recommendations are proposed.
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