| 000 | 01062nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c139146 _d139146 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009122554.0 | ||
| 007 | ta | ||
| 008 | 181023t2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966645 _aHorzen, Fred van |
|
| 245 | 0 |
_aProposed 3% digital services tax _c Fred van Horzen and Andy van Esdonk |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 |
_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _947460 |
||
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_966646 _aEsdonk, Andy van |
|
| 773 | 0 |
_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 267-272 |
|
| 942 | _cRE | ||