000 | 00942nab a2200253 c 4500 | ||
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003 | ES-MaIEF | ||
005 | 20220927174830.0 | ||
007 | ta | ||
008 | 190220s2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_953713 _aBecker, Johannes |
|
245 | 2 |
_aA SURE way of taxing the digital economy _c by Johannes Becker, Joachim Englisch and Deborah Schanz |
|
260 | _c2019 | ||
500 | _aResumen. | ||
520 | _aIn this article, the authors discuss tax reform efforts and the challenge of taxation and value creation in a digital economy. | ||
650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
700 | 1 |
_949618 _aEnglisch, Joachim |
|
700 | 1 |
_aSchanz, Deborah _958259 |
|
773 | 0 |
_9159074 _oOP 138-Bis/2019/93/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 3, January 21, 2019, p. 309-312 |
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942 | _cART | ||
999 |
_c139977 _d139977 |