| 000 | 01174nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190227094906.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_91346 _aAndersson, Krister |
|
| 245 | 0 |
_aShould we use value creation or destination as a basis for taxing digital businesses ? _b : Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux _c Krister Andersson |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?". | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_967011 _aCREACIÓN DE VALOR |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 12, December 2018, p. 684-689 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c140016 _d140016 |
||