| 000 | 01322nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c145747 _d145747 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220329105004.0 | ||
| 007 | ta | ||
| 008 | 220328t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969708 _aHammerl, Stefan C. |
|
| 245 | 0 |
_aAdministering profit and consumption taxation in market jurisdictions _helectrónico _bselected similarities in the digital era _c Stefan C. Hammerl and Lily T. Zechner |
|
| 260 | _c2022 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 7 |
_aCONSUMO _940658 |
|
| 650 | 7 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aDERECHO COMPARADO _941877 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_967931 _aZechner, Lily |
|
| 773 | 0 |
_9167070 _oBIT/2022/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 1, 2022, p. 2-12 |
|
| 942 | _cRE | ||