Bibliographic citations
Lopez, S., Marcilla, Y. (2023). Servicios satelitales y su impacto en la retención del Impuesto a la Renta de empresas no domiciliadas en el sector telecomunicaciones, año 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669297
Lopez, S., Marcilla, Y. Servicios satelitales y su impacto en la retención del Impuesto a la Renta de empresas no domiciliadas en el sector telecomunicaciones, año 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669297
@misc{renati/407884,
title = "Servicios satelitales y su impacto en la retención del Impuesto a la Renta de empresas no domiciliadas en el sector telecomunicaciones, año 2021",
author = "Marcilla Cardich, Yanira Brigitte",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this investigation is to determine the impact on the withholding of income tax of non-resident companies in the telecommunications sector, year 2021. In chapter I, the theoretical framework is presented, in which we detail the definitions of the variables satellite services and income tax withholding, the dimensions among them are satellite altitude, radio spectrum, provision of services and rights used economically, and finally the telecommunications sector. In chapter II, the research plan is exposed where the problem, specific problems, general objective and specific objectives are mentioned; after that, the general and specific hypotheses were formulated. In chapter III, the research methodology is reflected, which details the type of research to be carried out, data collection instrument, population detail and sample calculation and as a result, the operationalization of the variables. In chapter IV, the development of the investigation is applied in which the investigation instruments are applied, where in-depth interviews were carried out with specialists in tax law, surveys of personnel from companies in the telecommunications sector and presentation of a practical case. In chapter V, the results and analysis of the in-depth interviews, surveys and practical case are shown. In addition to this, a comparison of the results will be developed at a general level. Finally, the conclusions and recommendations resulting from the analysis of this investigation will be presented.
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