| 000 | 00953nab a2200229 c 4500 | ||
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_c143318 _d143318 |
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| 003 | ES-MaIEF | ||
| 005 | 20201203130553.0 | ||
| 007 | ta | ||
| 008 | 201203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_968074 _aMinor, Rick |
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| 245 | 0 |
_aAfrican tax administration forum publishes DST guidelines for Africa _c by Rick Minor |
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| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the African Tax Administration Forum's recent drafting guidance on digital services taxation legislation and considers its impact on digital tax reform efforts by the OECD. | ||
| 650 | 4 |
_aSERVICIOS DIGITALES _963590 |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_97093 _aÁFRICA |
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| 773 | 0 |
_9163921 _oOP 138-Bis/2020/100/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 4, October 26, 2020, p. 535-538 |
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| 942 | _cART | ||