| 000 | 01136nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142964 _d142964 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201013120633.0 | ||
| 007 | ta | ||
| 008 | 201013t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_937491 _aMolenaar, Dick |
|
| 245 | 0 |
_aInfluencer income and tax treaties _ba response _c Dick Molenaar and Harald Grams _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe authors respond to the article written by Savvas Kostikidis on the taxation of influencers’ income that appeared in the June 2020 issue of the Bulletin for International Taxation. The authors advance their solution to the problem, which would include the abolition of article 17 of the OECD Model. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
|
| 700 | 1 |
_919367 _aGrams, Harald |
|
| 773 | 0 |
_9163507 _oBIT/2020/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 74, n. 9, September 2020 |
|
| 942 | _cRE | ||