000			01666nab a2200277 c 4500
003			ES-MaIEF
005			20181010104142.0
007			ta
008			180928s2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964165 _aBeretta, Giorgio
245			_aVAT on financial and insurance services at the dawn of the fourth industrial revolution _c Giorgio Beretta
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aThe application of advances in innovation and communication technology (ICT), which underpin the Fourth Industrial Revolution, and the advent of new players like tech and e-commerce companies are reshaping the financial and insurance sectors, contributing to redefine existing boundaries in both industries. Although both these phenomena offer a wealth of fresh opportunities for businesses and consumers alike, VAT liabilities for taxable persons operating in the financial and insurance sectors may constitute a hindrance to the ongoing change. In this article, the author examines the main areas in which such a change is most visible and seeks to assess the potential VAT issues that may materialize in each of these domains.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_953899 _aSERVICIOS FINANCIEROS
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 4, July / August 2018, p. 142-150
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c139052 _d139052