000 01121nab a2200253 c 4500
999 _c143327
_d143327
003 ES-MaIEF
005 20201209174925.0
007 ta
008 201209t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968620
_aBoerhof, Peter
245 0 _aNavigating the EU VAT's road to e-compliance
_c Peter Boerhof
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author examines the use of electronic invoicing and compliance measures for the EU VAT, reviewing the common e-compliance models and examining the challenges and benefits of moving to electronic systems, especially in response to the economic impact of the COVID-19 pandemic.
650 7 _aFACTURAS ELECTRÓNICAS
_968087
650 4 _aIMPUESTO SOBRE EL VALOR AÑADIDO
_950141
650 0 _aPANDEMIAS
_967998
650 0 _aCORONAVIRUS
_967999
650 _aUNION EUROPEA
_942888
773 0 _9163932
_oOP 138-Bis/2020/100/5
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 5, November 2, 2020, p. 665-677
942 _cART