The author explains the Excise Tax’s implications and the adjustments made to its regimen in the Peruvian regulation. Then he analyses the previous aspects according to the International Commerce’s legislation (rules from the World Trade Organization, the Andean Community, Free Trade Agreements signed by Peru and the associated Peruvian law). Finally, the author establishes that the Excise Tax should obey the International Commerce’s precepts.
|Translated title of the contribution||Undercovert tariff rate or para-tariff rate barrier?: A look at the Selective Excise Tax from the perspective of International Trade|
|State||Published - 2018|
- Impuesto selectivo al consumo--Legislación
- Impuesto selectivo al consumo--Perú