| 000 | 01254nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c148954 _d148954 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240226114434.0 | ||
| 007 | ta | ||
| 008 | 240213s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971428 _aHarana Suano, Estefanía |
|
| 245 | 1 | 0 |
_aChallenges related to the assessment of VAT by streaming platforms _helectrónico _bDisney _c Estefanía Harana Suano |
| 520 | _aDigital businesses have changed the way we access entertainment today, with special tax implications. For this reason, in this article the author analyses in depth the evolution of the VAT landscape in the streaming industry, with a particular focus on the examination on one of the star platforms: Disney+. The study investigates the changing dynamics of this market, exploring how international cooperation plays a crucial role in ensuring fair taxation and sustainable growth in the digital entertainment sector. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_970577 _aPLATAFORMAS DIGITALES |
|
| 773 | 0 |
_9171233 _oIVM/2023/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, no. 5, 2023, p. 203-207 |
|
| 942 | _cRE | ||