000 | 01157nab a2200253 c 4500 | ||
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999 |
_c140088 _d140088 |
||
003 | ES-MaIEF | ||
005 | 20220530134655.0 | ||
007 | ta | ||
008 | 190304t2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_967040 _aKuan, Liu Hern |
|
245 | 0 |
_aProposed reforms to Singapore's goods and services tax for the digital age _c by Liu Hern Kuan and Vincent Ooi |
|
260 | _c2019 | ||
500 | _aDisponible tembién en formato electrónico en la Biblioteca del IEF. | ||
520 | _aIn this article, the authors highlight gaps in Singapore's goods and services tax system and discuss several proposals aimed at eliminating those gaps and making the GST a more effective tool for raising revenue in the digital economy. | ||
650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
650 | 4 |
_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _968422 |
|
650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
650 | 4 |
_948432 _aSINGAPUR |
|
700 | 1 |
_967041 _aOoi, Vincent |
|
773 | 0 |
_9159498 _oOP 138-Bis/2019/93/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 5, February 4, 2019, p. 487-520 |
|
942 | _cART |