000 00942nab a2200253 c 4500
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
942 _cART
999 _c139977
_d139977