000			01500nab a2200265 c 4500
999			_c141975 _d141975
003			ES-MaIEF
005			20220909191858.0
007			ta
008			200304t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aMerkx, Madeleine _969982
245	1	2	_aA new weapon in the fight against e-commerce VAT fraud _helectrónico _binformation from payment service providers _c Madeleine Merkx and Anne Janssen
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_946896 _aINFORMACION TRIBUTARIA
650		4	_948644 _aUNION EUROPEA
700	1		_967928 _aJanssen, Anne
773	0		_9162185 _oIVM/2019/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 6, November / December 2019, p. 231-239
942			_cRE