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

Abstract

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).