000 01250nab a2200277 c 4500
999 _c141227
_d141227
003 ES-MaIEF
005 20221108191622.0
007 ta
008 191003s2019 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aHuibregtse, Steef
_964164
245 1 0 _aHow technology is changing taxation in Latin America
_c S. B. Huibregtse, P. Ottoni, S. C. Muñoz Rodríguez
260 _c2019
500 _aDisponible únicamente en formato electrónico. Acceso por claves.
500 _aResumen.
520 _aThis article provides an overview of the important role played by technology in taxation and transfer pricing in Latin America, and presents comprehensive research to illustrate the digital path taken by tax administrations and corporations in Latin America and worldwide.
650 7 _966104
_aECONOMÍA DIGITAL
650 _aIMPUESTOS
_944303
650 4 _aADMINISTRACION TRIBUTARIA
_97307
650 4 _aADMINISTRACIÓN ELECTRÓNICA
_962126
650 4 _aAMERICA LATINA
_925729
700 1 _aOttoni, P.
_967551
700 1 _aMuñoz Rodríguez, Sonia Catalina
_967012
773 0 _9161178
_oBIT/2019/3
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 73, n. 3, March 2019
942 _cRE