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 |