000 01102nab a2200265 c 4500
003 ES-MaIEF
005 20221110154048.0
007 ta
008 180628s2018 ne |||||o|||| 00| 00eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _aHellerstein, Walter
_950143
245 2 _aA US subnational perspective on the "logic" of taxing income on a "market" basis
_c Walter Hellerstein
260 _c2018
500 _aDisponible en la Biblioteca del IEF únicamente en formato electrónico.
500 _aResumen.
520 _aIn this article, the author comments on some of the fundamental propositions advanced by Wolfgang Schön's examination of "Ten Questions about Why and How to Tax the Digitalized Economy".
650 7 _966104
_aECONOMÍA DIGITAL
650 4 _950220
_aCOMERCIO ELECTRONICO
650 4 _947460
_aIMPUESTOS
650 4 _942888
_aESTADOS UNIDOS
773 0 _974442
_oBIT
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 72, n. 4/5 (Special issue), 2018, p. 293-296
856 _uhttps://online.ibfd.org/kbase/
942 _cART
999 _c138443
_d138443