| 000 | 01247nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141063 _d141063 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133717.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967456 _aKaeser, Christian |
|
| 245 | 0 |
_aGoing the way of the Polaroid _bdigital taxation and the end of the arm's - length principle? _c by Christian Kaeser, Jeffrey Owens and Sam Sim |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss proposals to use formulary apportionment to tax the digitalized economy and consider whether their departure from the arm's-length principle spells the end of that long-held cornerstone of international taxation. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_947658 _aIMPUESTOS |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 700 | 1 |
_92712 _aOwens, Jeffrey |
|
| 700 | 1 |
_953509 _aSim, Sam T. Y. |
|
| 773 | 0 |
_9160821 _oOP 138-Bis/2019/95/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 3, July 15 2019, p. 211-219 |
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| 942 | _cART | ||