| 000 | 01459nab a2200325 c 4500 | ||
|---|---|---|---|
| 999 |
_c143244 _d143244 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201124134904.0 | ||
| 007 | ta | ||
| 008 | 201124t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967544 _aSuffiotti, Gonzalo |
|
| 245 |
_aIndirect taxation of digital services in Latin America _hrecurso electrónico _ba comparative overview of recent developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay _c Gonzalo Suffiotti |
||
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aIn this article, the author provides a general overview of the indirect tax treatment of digital services in Argentina, Chile, Colombia, Mexico, Peru and Uruguay. Particularly, the author in the article focuses on the structure of the taxable events, place of taxation and territoriality rules as well as compliance and collection mechanisms. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_946528 _aIMPUESTOS INDIRECTOS |
|
| 650 | 4 |
_925729 _aAMERICA LATINA |
|
| 650 | 4 |
_941877 _aDERECHO COMPARADO |
|
| 650 | 4 |
_930551 _aARGENTINA |
|
| 650 | 4 |
_92961 _aCHILE |
|
| 650 | 4 |
_937749 _aCOLOMBIA |
|
| 650 | 4 |
_947495 _aMEXICO |
|
| 650 | 4 |
_948009 _aPERU |
|
| 650 | 4 |
_948649 _aURUGUAY |
|
| 773 | 0 |
_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020 |
|
| 942 | _cRE | ||