| 000 | 01178nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190527135648.0 | ||
| 007 | ta | ||
| 008 | 190527s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_959848 _aBreimer, Bas |
|
| 245 | 0 |
_aHow can VAT symmetry drive payments innovation? _c Bas Breimer, Jeroen van der Krot and Pieter Kuijsten |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the inconsistent application of VAT on payment services within the European Union and how this disparity may negatively affect innovation. The authors analyse how to improve this. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_953899 _aSERVICIOS FINANCIEROS |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 700 | 1 |
_967257 _aKroft, Jeroen van der |
|
| 700 | 1 |
_967258 _aKuijsten, Pieter |
|
| 773 | 0 |
_9160415 _oDFI/2019/1 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 1, January / February 2019, 4 p. |
|
| 942 | _cRE | ||
| 999 |
_c140658 _d140658 |
||