| 000 | 01116nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142461 _d142461 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200827114234.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_959015 _aBush, John |
|
| 245 | 0 |
_aTaxing the digital economy _boptions, trade considerations, and a solution _c by John N. Bush and Rachel Thrasher |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider four options for taxing the digital economy ? tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 700 | 1 |
_968207 _aThrasher, Rachel |
|
| 773 | 0 |
_9162755 _oOP 138-Bis/2020/99/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 4, July 27, p. 455-469 |
|
| 942 | _cART | ||