| 000 | 01034nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181128191821.0 | ||
| 007 | ta | ||
| 008 | 181128t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966774 _aGambaccini, Philip |
|
| 245 | 0 |
_aTaxing heated tobacco in Europe and beyond _c by Philip Gambaccini |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the taxation of heated tobacco products, explaining how the unique characteristics of these products present unique challenges and opportunities for tax authorities, with a focus on the European Union. | ||
| 650 | 4 |
_966775 _aCIGARRILLOS ELECTRÓNICOS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_943946 _aEUROPA |
|
| 773 | 0 |
_9158208 _oOP 138-Bis/2018/92/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 5, October 29, 2018, p. 507-511 |
|
| 942 | _cART | ||
| 999 |
_c139424 _d139424 |
||