| 000 | 01165nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146242 _d146242 |
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| 003 | ES-MaIEF | ||
| 005 | 20220824135702.0 | ||
| 007 | ta | ||
| 008 | 220824t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_969938 _aMpoha, John W. |
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| 245 | 0 |
_aArticle 12B of the UN Model (2021) _helectrónico _ba simplified solution for developing countries to tax income from the digital economy? _c John W. Mpoha |
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| 500 | _aResumen. | ||
| 520 | _aThe author considers whether article 12B of the UN Model (2021) regarding income from automated digital services is a simplified solution for developing countries to tax income derived from the digital economy. The analysis reveals that the article’s weaknesses outweigh its strengths, and that alternatives should be examined. | ||
| 650 | 4 |
_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS |
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| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
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| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 7 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_947936 _aPAISES EN DESARROLLO |
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| 773 | 0 |
_9167735 _oBIT/2022/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 5, 2022, p. 228-240 |
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| 942 | _cRE | ||