| 000 | 01194nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c140194 _d140194 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220728132559.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBal, Aleksandra _959839 |
|
| 245 | 1 |
_aVAT trends in Europe _bdigitalization and real-time filing _c by Aleksandra Bal |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the push to digitalize VAT compliance and the shift toward real-time invoice submission by looking at the status of these movements in several European countries and commenting on the progress thus far. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948197 _aRECAUDACION |
|
| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_962126 _aADMINISTRACIÓN ELECTRÓNICA |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9159764 _oOP 138-Bis/2019/93/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 7, February 18, 2019, p. 717-724 |
|
| 942 | _cART | ||