| 000 | 01154nab a22002657c 4500 | ||
|---|---|---|---|
| 999 |
_c146412 _d146412 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004153132.0 | ||
| 007 | ta | ||
| 008 | 220916t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aOwens, Jeffrey _92712 |
|
| 245 | 1 | 4 |
_aThe tax treatment of the metaverse economy and the potential for a new offshore tax haven _c by Jeffrey Owens and Nathalia Oliveira Costa |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors consider how the development of the metaverse, cryptocurrencies, and non-fungible tokens could fundamentally change established tax concepts and the way tax compliance functions. | ||
| 650 | 4 |
_aCRIPTOMONEDA _963195 |
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| 650 | 4 |
_aMETAVERSO _969785 |
|
| 650 | 4 |
_aPARAISOS FISCALES _947950 |
|
| 650 | 4 |
_aSISTEMA FISCAL _948426 |
|
| 650 | 4 |
_aCUMPLIMIENTO FISCAL _941661 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 700 | 1 |
_aCosta, Nathalia Oliveira _970017 |
|
| 773 | 0 |
_9167859 _oOP 138-Bis/2022/107/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 5, August 1, 2022, p. 537-546 |
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| 942 | _cART | ||