000 00950nab a2200241 c 4500
999 _c143187
_d143187
003 ES-MaIEF
005 20201116134846.0
007 ta
008 201116t2020 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _953702
_aRawal, Radhakishan
245 0 _aTaxation of digitalized economy
_bproposed UN solution
_c Radhakishan Rawal
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe first draft of new Article 12B - Income from Automated Digital Services was recently released by the UN Tax Committee. This article contains an analysis of the proposed article 12B.
650 7 _966104
_aECONOMÍA DIGITAL
650 4 _950220
_aIMPUESTOS
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 4 _944959
_aNACIONES UNIDAS
773 0 _9163803
_oAPTB/2020/3
_tAsia - Pacific Tax Bulletin
_w(IEF)98480
_x 1385-3082
_gv. 26, n. 3, 2020
942 _cRE