| 000 | 01211nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110852.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_961922 _aNieminen, Martti |
|
| 245 | 4 |
_aThe scope of the Commission's digital tax proposals _c Martti Nieminen |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_963590 _aSERVICIOS ELECTRÓNICOS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_942805 _aLEGISLACION COMUNITARIA |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 11, November 2018, p. 664-675 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c140013 _d140013 |
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