000 00973nab a2200229 c 4500
999 _c144372
_d144372
003 ES-MaIEF
005 20210623120627.0
007 ta
008 210623t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _966549
_aLeur, Michael van de
245 0 _aDouble VAT taxation in the European Union
_helectrónico
_c Michael van de Leur
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aVAT has been harmonized in the European Union for more than 50 years; however, double taxation still exists. In this Column, the author discusses how the issue of double taxation can be solved in a quicker and less expensive way.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _942842
_aDOBLE IMPOSICION
650 4 _948644
_aUNION EUROPEA
773 0 _9165304
_oIVM/2021/3
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_gv. 32, n. 3, 2021
942 _cRE