| 000 | 00988nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c141702 _d141702 |
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| 003 | ES-MaIEF | ||
| 005 | 20221110154048.0 | ||
| 007 | ta | ||
| 008 | 200131t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aHellerstein, Walter _950143 |
|
| 245 | 0 |
_aReflections on cross-border tax challenges of the digital economy _c by Walter Hellerstein |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 773 | 0 |
_9161699 _oOP 138-Bis/2019/96/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 8, November 25, 2019, p. 671-696 |
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| 942 | _cART | ||