000 01009nab a2200229 c 4500
999 _c143556
_d143556
003 ES-MaIEF
005 20210209132318.0
007 ta
008 210209t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _910624
_aCnossen, Sijbren
245 0 _aModernizing general consumption taxes in the Caribbean
_c by Sijbren Cnossen
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author surveys and evaluates the general consumption taxes that have been introduced in most member countries of the Caribbean Community (CARICOM), with particular focus on Aruba, Curaçao, Sint Maarten, and Suriname, which still cling to turnover taxes.
650 4 _aCONSUMO
_940658
650 4 _aIMPUESTOS
_944303
650 4 _933528
_aCARIBE
773 0 _9164260
_oOP 138-Bis/2020/100/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 11, December 14, 2020, p. 1443-1464
942 _cART