000 00933nab a2200253 c 4500
999 _c137905
_d137905
003 ES-MaIEF
005 20221104170206.0
007 t|
008 180420s2017 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966062
_aGómez Requena, José Ángel
245 0 _aAdapting the concept of permanent establishment to the context of digital commerce
_bfrom fixity to significant digital economy presence
_c José Ángel Gómez Requena & Saturnina Moreno González
260 _c2017
500 _aResumen.
504 _aBibliografía.
650 4 _950220
_aCOMERCIO ELECTRONICO
650 7 _966104
_aECONOMÍA DIGITAL
650 4 _947460
_aIMPUESTOS
650 4 _942622
_aESTABLECIMIENTO PERMANENTE
700 1 _949122
_aMoreno González, Saturnina
773 0 _963898
_oOP 2141
_tIntertax
_w(IEF)55619
_x 0165-2826
_g v. 45, Issue 11, November 2017, p. 732-741
942 _2udc
_cART