| 000 | 01321nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141976 _d141976 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221014165821.0 | ||
| 007 | ta | ||
| 008 | 200304t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aIsmer, Roland _95110 |
|
| 245 | 1 | 0 |
_aCombating VAT fraud through digital tecnologies _helectrónico _ba reform proposal _c Roland Ismer and Magdalena Schward |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_944482 _aFRAUDE FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948197 _aRECAUDACION |
|
| 650 | 4 |
_932253 _aAUTOMATIZACION |
|
| 700 | 1 |
_967929 _aSchwarz, Magdalena |
|
| 773 | 0 |
_9162185 _oIVM/2019/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 6, November / December 2019, p. 240-246 |
|
| 942 | _cRE | ||