| 000 | 01105nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c140981 _d140981 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009123327.0 | ||
| 007 | ta | ||
| 008 | 190812s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966476 _aBhogal, Sandy |
|
| 245 | 0 |
_aCan the U.K. digital services tax address the digital economy? _c by Sandy Bhogal |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the United Kingdom's proposed digital services tax in the context of OECD and EU efforts to address the perceived tax problems arising from digitalization. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _947460 |
|
| 650 | 4 |
_948241 _aREINO UNIDO |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9160800 _oOP 138-Bis/2019/94/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 13, June 24, 2019, p. 1307-1312 |
|
| 942 | _cART | ||