Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications
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. === E...
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ndltd-PUCP-oai-tesis.pucp.edu.pe-123456789-1095382018-08-07T16:41:03Z Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications Aporte por regulación, canon por espectro Radioeléctrico y tasa por explotación comercial: Aspectos tributarios de las telecomunicaciones Soto Carrillo, Gerardo Grández Villarreal, Renzo Telecommunications Regulatory Contribution Tariff For Radio Spectrum Fee For Commercial Exploitation Tax Law Telecomunicaciones Aporte Por Regulación Canon Por El Uso Del Espectro Radioeléctrico Tasa Por Explotación Comercial Derecho Tributario. 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. El Estado peruano ha establecido pagos obligatorios que deben realizar las empresas operadoras de telecomunicaciones: el aporte por regulación pagado, el canon por el uso del espectro radioeléctrico y la tasa por explotación comercial. En el presente artículo, los autores examinan qué naturaleza tributaria y qué fundamento de validez tienen estas exacciones. 2017-04-21 2017-09-25T22:08:03Z 2017-09-25T22:08:03Z Artículo http://revistas.pucp.edu.pe/index.php/themis/article/view/16722/17048 http://repositorio.pucp.edu.pe/index/handle/123456789/109538 Español Artículo en acceso abierto Attribution 4.0 International https://creativecommons.org/licenses/by/4.0/ PDF THĒMIS-Revista de Derecho THĒMIS-Revista de Derecho; Núm. 69 (2016): Derecho Administrativo; 171-196 |
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language |
Español |
format |
Others
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topic |
Telecommunications Regulatory Contribution Tariff For Radio Spectrum Fee For Commercial Exploitation Tax Law Telecomunicaciones Aporte Por Regulación Canon Por El Uso Del Espectro Radioeléctrico Tasa Por Explotación Comercial Derecho Tributario. |
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Telecommunications Regulatory Contribution Tariff For Radio Spectrum Fee For Commercial Exploitation Tax Law Telecomunicaciones Aporte Por Regulación Canon Por El Uso Del Espectro Radioeléctrico Tasa Por Explotación Comercial Derecho Tributario. Soto Carrillo, Gerardo Grández Villarreal, Renzo Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
description |
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. === El Estado peruano ha establecido pagos obligatorios que deben realizar las empresas operadoras de telecomunicaciones: el aporte por regulación pagado, el canon por el uso del espectro radioeléctrico y la tasa por explotación comercial. En el presente artículo, los autores examinan qué naturaleza tributaria y qué fundamento de validez tienen estas exacciones. |
author |
Soto Carrillo, Gerardo Grández Villarreal, Renzo |
author_facet |
Soto Carrillo, Gerardo Grández Villarreal, Renzo |
author_sort |
Soto Carrillo, Gerardo |
title |
Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
title_short |
Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
title_full |
Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
title_fullStr |
Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
title_full_unstemmed |
Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications |
title_sort |
regulatory contribution, tariff for radio spectrum and fee for commercial exploitation: tax aspects of telecommunications |
publisher |
THĒMIS-Revista de Derecho |
publishDate |
2017 |
url |
http://revistas.pucp.edu.pe/index.php/themis/article/view/16722/17048 http://repositorio.pucp.edu.pe/index/handle/123456789/109538 |
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