Tax treatment of profits from air and from international air and maritime transport services in light of international maritime transport services in the light of domestic domestic regulations and the agreements to avoid double taxation double taxation ag

Dávila Carbajal, Jorge

Creator	Dávila Carbajal, Jorge
Date	2022-08-02
Date Accessioned	2025-06-11T14:40:29Z
Date Available	2025-06-11T14:40:29Z
URL de acceso al recurso	https://revistas.up.edu.pe/index.php/forseti/article/view/1895
URL de acceso al recurso	10.21678/forseti.v12i16.1895
Identifier (URI)	http://revistas.suiiurisasociacion.com/xmlui/handle/123456789/25404
Description	This article approaches the treatment of the income derived from the international air and maritime transport services obtained by non-resident entities for Income Tax purposes. In particular, it analyzes the concept of "benefits" referred to in the agreements to avoid the double taxation signed by Peru under the Model Tax Convention (OECD) and Decision No. 578 (Andean Community).	en-US
Description	Este artículo aborda el tratamiento de las rentas procedentes de los servicios de transporte aéreo y marítimo internacional, obtenidos por entidades no residentes, para efectos del Impuesto a la Renta. Particularmente, se analiza el concepto de “beneficios” a que se refieren los acuerdos para evitar la doble imposición suscritos por el Perú bajo el modelo de convenio de la OCDE; y la Decisión No.578 (CAN).	es-ES
Item Format	application/pdf
Item Language	spa
Publisher	DERUP Editores	es-ES
xmlui.metadata.dc.relation	https://revistas.up.edu.pe/index.php/forseti/article/view/1895/1606
Rights	Derechos de autor 2022 Forseti. Revista de derecho	es-ES
Source	Forseti. Law Review; Vol. 12 No. 16 (2022): Forseti N° 16; 92 -121	en-US
Source	Forseti. Revista de derecho; Vol. 12 Núm. 16 (2022): Forseti N° 16; 92 -121	es-ES
Source	2312-3583
Source	2617-2151
Source	10.21678/forseti.v12i16
Subject	Transporte marítimo	es-ES
Subject	Transporte aéreo	es-ES
Subject	Tráfico internacional	es-ES
Subject	Shipping	en-US
Subject	Air Transport	en-US
Subject	International Traffic	en-US
Title	Tax treatment of profits from air and from international air and maritime transport services in light of international maritime transport services in the light of domestic domestic regulations and the agreements to avoid double taxation double taxation ag	en-US
Title	Tratamiento tributario de los beneficios procedentes de los servicios de transporte aéreo y marítimo internacional a la luz de la normativa interna y los acuerdos para evitar la doble imposición suscritos por el Perú	es-ES
Type	info:eu-repo/semantics/article
Type	info:eu-repo/semantics/publishedVersion
Type	Artículo revisado por pares	es-ES

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