000 01079nab a2200265 c 4500
999 _c141097
_d141097
003 ES-MaIEF
005 20201009125941.0
007 ta
008 190829s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _940041
_aSawyer, Adrian John
245 0 _aTaxing the digital economy
_bwill New Zealand tread where most will not go?
_c by Adrian J. Sawyer
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the author discusses New Zealand's proposed digital services tax, outlines the government's goals in implementing a DST, and analyzes the potential implications.
650 7 _966104
_aECONOMÍA DIGITAL
650 4 _aSERVICIOS DIGITALES
_963590
650 4 _950220
_aCOMERCIO ELECTRONICO
650 4 _aIMPUESTOS
_947460
650 4 _aNUEVA ZELANDA
_947847
773 0 _9160980
_oOP 138-Bis/2019/95/7
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 95, n. 7, August 12 2019, p. 615-621
942 _cART