000			01681nab a2200277 c 4500
999			_c144825 _d144825
003			ES-MaIEF
005			20220906170321.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAnnacondia, Fabiola _926726
245		0	_aVAT on digital services and B2C transactions _helectrónico _bexperiences in the Latin American and Caribbean region _c Fabiola Annacondia and Laura Alarcón
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aGlobalization and new technologies have encouraged new markets to emerge along with new ways of trading goods and services with no physical presence required. Based on the OECD recommendations, countries around the world have started to adapt their VAT legislations to tax cross-border digital transactions supplied by non-residents. Countries in the Latin American and Caribbean region have started to amend their VAT systems to follow this international trend. In this article, the authors provide a general outline of the recent developments with regard to VAT applicable in B2C transactions in the region, summarizing the countries' experiences and providing their own reflections.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_947837 _aNO RESIDENTES
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_925729 _aAMERICA LATINA
650		4	_933528 _aCARIBE
700	1		_969327 _aAlarcón Díaz, Laura
773	0		_9165903 _oIVM/2021/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 4, 2021, p. 185-203
942			_cRE