| 000 | 01288nam a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c138294 _d138294 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221221155150.0 | ||
| 007 | cr aa aacaaaaa | ||
| 008 | 170804t2018 ne |||||o||j||||||||eng|| | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966199 _aSzatmari, Zsolt |
|
| 245 |
_aDefinitive system of reduced VAT rates _btoo much freedom? _c Zsolt Szatmar |
||
| 260 |
_aAmsterdam _b IBFD _c2018 |
||
| 300 | _a3 p. | ||
| 490 | _aIBFD's white papers | ||
| 500 | _aResumen. | ||
| 520 | _aThe recent proposal of the European Commission would greatly liberalize the system of reduced VAT rates. Although this approach is in line with the planned definitive VAT system, there are still questions of both a political and technical nature that need to be considered during future consultations. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aTIPOS DE GRAVAMEN _948570 |
|
| 650 | 4 |
_aREDUCCIONES TRIBUTARIAS _948221 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 856 | _uhttps://online.ibfd.org/kbase/#topic=doc&url=%252Fcollections%252Fwp%252Fpdf%252Fwp_beps_in_latin_america_part_I.pdf&WT.z_nav=Navigation&title=BEPS+in+Latin+America+(Part+I)%253A+A+review+of+the+implementation+of+minimum+standards+and+peer+review+process | ||
| 942 | _cRE | ||