| 000 | 01207nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c141647 _d141647 |
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| 003 | ES-MaIEF | ||
| 005 | 20200120131730.0 | ||
| 007 | ta | ||
| 008 | 200120t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 245 | 0 |
_aSwimming againts the current? _btaxation of the digitalized economy in Latin America _cAndrea Riccardi, Andrés González, Diana Calderón Manrique, Felipe Guevara Leandro, Francisco Sepúlveda, Gabriela Rodríguez Arguijo, Guillermo O. Teijeiro, Juan Manuel Vázquez, Luciana Yáñez and Vanessa Arruda Ferreira |
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| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 7 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_925729 _aAMERICA LATINA |
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| 700 | 1 |
_964911 _aRiccardi Sacchi, Andrea Laura |
|
| 773 | 0 |
_9161782 _oBIT/2019/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 10, October 2019, p. 514-525 |
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| 942 | _cRE | ||