| 000 | 01246nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c139820 _d139820 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711122122.0 | ||
| 007 | ta | ||
| 008 | 190206t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_948813 _aCockfield, Arthur J. |
|
| 245 | 0 |
_aTax wars _bthe battle over taxing global digital commerce _c Arthur J. Cockfield |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 773 | 0 |
_9158976 _oOP 138-Bis/2018/92/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 11, December 10, 2018, p. 1063-1071 |
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| 942 | _cART | ||