| 000 | 01217nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141442 _d141442 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009123441.0 | ||
| 007 | ta | ||
| 008 | 191127t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_948769 _aPapotti, Raul Angelo |
|
| 245 | 0 |
_aAnalyzing the Italian digital services tax through European glasses _cby Raul-Angelo Papotti and Martha Caziero |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider the broad goals and technical details of Italy's digital services tax. In doing so, they compare Italy's legislation with the European Commission's proposed digital services tax. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES _947460 |
|
| 650 | 4 |
_aITALIA _948506 |
|
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 650 | 4 |
_aUNION EUROPEA _947570 |
|
| 700 | 1 |
_967666 _aCaziero, Martha |
|
| 773 | 0 |
_9161434 _oOP 138-Bis/2019/96/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 5, November 4, 2019, p. 421-427 |
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| 942 | _cART | ||