| 000 | 01070nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142309 _d142309 |
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| 003 | ES-MaIEF | ||
| 005 | 20200807110507.0 | ||
| 007 | ta | ||
| 008 | 200807t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968100 _aMuñiz Arias, Nicolás José |
|
| 245 |
_aTaxation of cross-border services _ba Latin American perspective _c by Nicolás José Muñiz Arias |
||
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses Latin American taxation of cross-border services, via measures such as VAT and income tax withholding, as well as other taxes or contributions that can increase a multinational entity's tax burden when conducting business in the region. | ||
| 650 | 4 |
_aOPERACIONES TRANSFRONTERIZAS _962796 |
|
| 650 |
_aIMPUESTOS _948026 |
||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aAMERICA LATINA _925729 |
|
| 773 | 0 |
_9162391 _oOP 138-Bis/2020/98/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 7, May 18, 2020, p. 803-810 |
|
| 942 | _cART | ||