| 000 | 01059nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220728132558.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBal, Aleksandra _959839 |
|
| 245 | 1 |
_a(Mis)guided by the value creation principle _b : can new concepts solve old problems? _c Aleksandra Bal |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_967011 _aCREACIÓN DE VALOR |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 11, November 2018, 6 p. |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c140014 _d140014 |
||