000 | 01102nab a2200265 c 4500 | ||
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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 |
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245 | 2 |
_aA US subnational perspective on the "logic" of taxing income on a "market" basis _c Walter Hellerstein |
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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 |
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650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
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650 | 4 |
_947460 _aIMPUESTOS |
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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 |
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856 | _uhttps://online.ibfd.org/kbase/ | ||
942 | _cART | ||
999 |
_c138443 _d138443 |