| 000 | 00713nab a2200193 i 4500 | ||
|---|---|---|---|
| 999 |
_c141850 _d141850 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201009123640.0 | ||
| 008 | 200214s2019 ||||| |||| 00| 0 eng d | ||
| 040 | _cES-MaIEF | ||
| 100 |
_967489 _aRusso, Karl Edward |
||
| 245 |
_aSuperiority of the VAT to turnover tax as an indirect tax on digital services _c Karl Russo |
||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_946528 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
|
| 650 | 4 |
_943270 _aEFICIENCIA |
|
| 773 | 0 |
_086491 _oOP 233/2019/4 _tNational Tax Journal _zVolume 72, Nº 4, December 2019, p. 857-880 |
|
| 942 |
_2udc _cART |
||