The taxable events for the Value-Added Tax (VAT) based on a Comparative Law approach
This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to...
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| Format: | Others |
| Language: | Español |
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Pontificia Universidad Católica del Perú
2014
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9776/10187 http://repositorio.pucp.edu.pe/index/handle/123456789/115871 |