000 01157nab a2200253 c 4500
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