000 01348nab a2200277 c 4500
999 _c140470
_d140470
003 ES-MaIEF
005 20220906171809.0
007 ta
008 190417t2019 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _967184
_aPetrosino, Nicoletta
245 1 0 _aAre you ready for the tax technology?
_helectrónico
_c Nicoletta Petrosino
260 _c2019
500 _aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the author points out how the Standard Audit File for Tax, a new (not EU-harmonized) VAT-reporting obligation, and the new digital era of mandatory e-invoicing will impact businesses’ procedures and the in-house tax function. As a matter of fact, the traditional role of the tax expert, focused on technical knowledge, will have to evolve and be enhanced to include IT and strategic communication skills.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _930925
_aFACTURAS
650 4 _948197
_aRECAUDACION
650 4 _97307
_aADMINISTRACION TRIBUTARIA
650 4 _962126
_aADMINISTRACIÓN ELECTRÓNICA
650 4 _948644
_aUNION EUROPEA
773 0 _9160158
_oIVM/2019/4
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g v. 30, n. 2, March - April 2019
942 _cRE