| 000 | 01203nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c140641 _d140641 |
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| 003 | ES-MaIEF | ||
| 005 | 20230424184816.0 | ||
| 007 | ta | ||
| 008 | 190521s2019 ne ||||| |||| 00| 0|spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aspa | ||
| 100 | 1 |
_aMerkx, Madeleine _969982 |
|
| 245 | 1 | 0 |
_aVAT and blockchain _bchallenges and opportunities ahead _c Madeleine Merkx |
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article the author explores the potential blockchain has to change the tax landscape, more specifically the VAT landscape. The author outlines where opportunities lie and what challenges there are. Firstly, the author discusses the phenomenon of blockchain and blockchain-based smart contracts. Then she analyses in detail what aspects of the VAT legislation and its implementation may be affected by blockchain. She concludes with a final note on the future of blockchain in the area of VAT. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 7 |
_aBLOCKCHAIN _2 _966197 |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9160273 _oOP 2141-B/2019/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 2, April 2019, p. 83-89 |
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| 942 | _cART | ||