| 000 | 01013nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140257 _d140257 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009122902.0 | ||
| 007 | ta | ||
| 008 | 190328t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_950391 _aKofler, Georg |
|
| 245 |
_aEqualization taxes and the EU's digital services tax _c Georg Kofler & Julia Sinnig |
||
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article address the general background of equalization taxes, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU digital services tax. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_947460 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 700 | 1 |
_aSinnig, Julia _966986 |
|
| 773 | 0 |
_9159788 _oOP 2141/2019/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 2, February 2019, p. 176-200 |
|
| 942 | _cART | ||