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.

Autor Principal: Soto Carrillo, Gerardo
Otros Autores: Grández Villarreal, Renzo
Formato: Artículo
Idioma: spa
Publicado: THĒMIS-Revista de Derecho 2017
Materias:
Acceso en línea: http://revistas.pucp.edu.pe/index.php/themis/article/view/16722/17048
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Sumario: 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.