000 00999nab a2200253 c 4500
003 ES-MaIEF
005 20190326125808.0
007 ta
008 190325t2019 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _967093
_aOverbeek, Sebastian van
245 4 _aThe emergence of esports
_c Sebatiaan van Overbeek and Dick Molenaar
260 _c2019
500 _aDisponible en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the authors discuss what esports games exist, how they are played, which types of income are relevant for the various games and what the tax consequences may be.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 4 _941860
_aDEPORTES
650 4 _941862
_aDEPORTISTAS
700 1 _937491
_aMolenaar, Dick
773 0 _9159830
_oBIT/2019/2
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 73, n. 2, February 2019, p. 106-111
942 _cRE
999 _c140199
_d140199