| 000 | 01219nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143017 _d143017 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220929165553.0 | ||
| 007 | ta | ||
| 008 | 201015t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBrederode, Robert F. W. van _953025 |
|
| 245 | 0 |
_aCurrent and recurring issues with taxing financial services under VAT _c Robert F. van Brederode and Richard E. Krever _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe treatment of financial services under a VAT has posed challenges in all jurisdictions levying the tax. This article explores the difficulties universally confronted in VAT systems and the significantly divergent paths adopted by the traditional (European Union) and the modern VAT used elsewhere to address those challenges. | ||
| 650 | 4 |
_953899 _aSERVICIOS FINANCIEROS |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_944029 _aUNION EUROPEA |
|
| 700 | 1 |
_aKrever, Richard E. _924255 |
|
| 773 | 0 |
_9163405 _oBIT/2019/6/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 6/7, June/July 2019 |
|
| 942 | _cRE | ||