| 000 | 01175nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143591 _d143591 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210216132129.0 | ||
| 007 | ta | ||
| 008 | 210216t2020 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968741 _aAstuti, Melani Dewi |
|
| 245 |
_aThree approaches to taxing income from the digital economy _helectrónico _bwhich is the best for developing countries? _c Melanie Dewi Astuti |
||
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aA multilateral solution for taxing the digital economy is awaited. The COVID-19 pandemic, the US withdrawal from the OECD discussions and differing country views mean that the Pillar One talks have been extended to mid-2021. New revenue sources are needed to fund economic recovery. Digital taxation could be an option. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_aIMPUESTOS _944303 |
|
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 650 | 4 |
_aPAISES EN DESARROLLO _947936 |
|
| 773 | 0 |
_9164339 _oBIT/2020/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 74, n. 12, 2020, p. 721-728 |
|
| 942 | _cRE | ||