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_c140254 _d140254 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009125711.0 | ||
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| 008 | 190328t2019 ne ||||| |||| 00| 0|eng d | ||
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_aES-MaIEF _bspa _cES-MaIEF |
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_aQualification of the digital services tax under tax treaties _c Daniela Hohenwarter, Georg Kofler, Gunter Maryr & Julia Sinnig |
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| 260 | _c2019 | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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_963590 _aSERVICIOS DIGITALES |
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_947460 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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_aHohenwater, Daniela _967116 |
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| 773 | 0 |
_9159788 _oOP 2141/2019/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 2, February 2019, p. 140-147 |
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| 942 | _cART | ||