| 000 | 01014nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142314 _d142314 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200807121809.0 | ||
| 007 | ta | ||
| 008 | 200807t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968101 _aRahman, Haseena |
|
| 245 | 2 |
_aA proposal for a digital permanent establishment in Afghanistan _c by Haseena Rahman |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author recommends that Afghanistan adopt permanent establishment rules for both the traditional marketplace and the digital economy. She highlights the unique opportunity Afghanistan has to be a leader in efforts to tax digital commerce. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_967010 _aAFGANISTÁN |
|
| 773 | 0 |
_9162392 _oOP 138-Bis/2020/98/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 8, May 25 2020, p. 931-937 |
|
| 942 | _cART | ||