000 01001nab a2200253 c 4500
999 _c143463
_d143463
003 ES-MaIEF
005 20230424184826.0
007 ta
008 210129t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968230
_aMüller, Robert
245 0 _aBuilding a blockchain for the EU VAT
_c by Robert Müller
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author discusses how blockchain technology can combat VAT evasion and offers recommendations regarding how the EU can introduce a blockchain into its VAT system.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _944029
_aEVASION FISCAL
650 4 _954712
_aPREVENCIÓN
650 7 _aBLOCKCHAIN
_2
_966197
650 7 _aUNION EUROPEA
_948644
773 0 _9164073
_oOP 138-Bis/2020/100/8
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 8, November 23, 2020, p. 1043-1050
942 _cART