000			01216nab a2200253 c 4500
999			_c143240 _d143240
003			ES-MaIEF
005			20201124131342.0
007			ta
008			201124t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968593 _aRicart Verdera, Jesús
245		4	_aThe new e-invoicing rules in Saudi Arabia _hrecurso electrónico _ba new paradigm of tax administration in the GCC? _c Jesús Ricart Verdera
260			_c2020
500			_aDisponible únicamente en formato electrónico.
504			_aResumen.
520			_aIn this Column, the author analyses a proposal for introducing e-invoicing rules in Saudi Arabia and explains that it is going to generate a new paradigm in terms of electronic tax administration and digitalization of the tax function, not only in Saudi Arabia but also in the rest of the GCC member states.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		7	_968087 _aFACTURAS ELECTRÓNICAS
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_927021 _aARABIA SAUDI
773	0		_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020
942			_cRE