Citas bibligráficas
Granados, T., (2023). Normatividad del impuesto a la renta de servicios prestados por sujetos no domiciliados en plataformas digitales, año 2021 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/33168
Granados, T., Normatividad del impuesto a la renta de servicios prestados por sujetos no domiciliados en plataformas digitales, año 2021 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/33168
@misc{renati/450468,
title = "Normatividad del impuesto a la renta de servicios prestados por sujetos no domiciliados en plataformas digitales, año 2021",
author = "Granados Toque, Tania Evelyn",
publisher = "Universidad Privada del Norte",
year = "2023"
}
The main objective of this research work was to analyze the current situation of the regulations of the income tax on services provided by non-domiciled subjects on digital platforms in the year 2021. To this end, the study was descriptive, with a mixed approach. , under the non-experimental and cross-sectional or transectional design; applying the questionnaire as a research instrument, through the survey technique to 20 Accountants and Tax Lawyers and additionally an interview with 3 tax specialists. The results show that an Income Tax should be paid on digital services consumed by a natural person, in order to comply with the tax principles and achieve collection through withholding; It is also shown that the OECD guidelines should be taken into account to levy the tax; With this result, it is concluded that these operations are not currently taxed with Income Tax, since there is no adequate legislation that regulates it, but there are OECD guidelines that would serve as a basis for affecting said tax. tax; since due to the lack of update in the norm, it would be failing to comply with the tax principles and it would also be failing to collect. This investigation is justified because the taxpayers are the main source of income from the financing of public spending, and due to the gap in the norm, a substantive collection would not be received, which turns out to be a problem because it affects the budget of the Peruvian state.
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