000 00979nab a2200241 c 4500
999 _c149073
_d149073
003 ES-MaIEF
005 20240307130640.0
007 ta
008 240307t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _959839
_aBal, Aleksandra
245 0 _aEU and U.S. tax collection obligations for marketplace facilitators and platform operators
_c by Aleksandra Bal and Brandon Wells
520 _aThis article explores the tax treatment of online sellers in both the European Union and the United States.
650 4 _970577
_aPLATAFORMAS DIGITALES
650 4 _965019
_aECONOMÍA COLABORATIVA
650 4 _aIMPUESTO SOBRE EL VALOR AÑADIDO
_950141
650 4 _aRECAUDACION
_948197
650 4 _aUNION EUROPEA
_971505
650 4 _aESTADOS UNIDOS
_942888
700 1 _971506
_aWells, Brandon
773 0 _9171242
_oOP 138-Bis/2024/113/2
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 2, January 8, 2024, p. 183-187
942 _cART