| 000 | 01197nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c138938 _d138938 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009125320.0 | ||
| 007 | ta | ||
| 008 | 180926s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966527 _aLee, Mijung |
|
| 245 |
_aKorea's VAT rules on cross-border digital services _c Mijung Lee |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the VAT rules regarding the consumption of cross-border digital services in Korea with an analysis of its application of the concept of tax neutrality, efficiency and practicality, together with other fundamental principles of taxation. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_941319 _aCOREA DEL SUR |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 72, Issue 6, June 2018, p. 391-394 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||