Thēmis (Apr 2016)

Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications

  • Gerardo Soto Carrillo,
  • Renzo Grández Villarreal

Journal volume & issue
Vol. 0, no. 69
pp. 171 – 196

Abstract

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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.

Keywords