| 000 | 01184nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142420 _d142420 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200825110837.0 | ||
| 007 | ta | ||
| 008 | 200825t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968179 _aBakker, Esther G. |
|
| 245 |
_aE-commerce, VAT and customs _bchallenges and opportunities ahead _c Esther G. Bakker & Thomas J. Potma |
||
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aReport of the EFS conference hosted by European Fiscal Studies (EFS), Erasmus University Rotterdam, held on 13 February 2020. The European Commission has compiled a package of VAT and customs measures that are scheduled to come into effect on 1 January 2021. The introductions on the topics provided by the four speakers at the conference were followed by a panel discussion on the various measures. | ||
| 650 | 4 |
_aCOMERCIO ELECTRONICO _950220 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_968181 _aPotma, Thomas J. |
|
| 773 | 0 |
_9162494 _oOP 2141-B/2020/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 3, June 2020, p. 126-132 |
|
| 942 | _cART | ||