| 000 | 01048nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c149074 _d149074 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240307131118.0 | ||
| 007 | ta | ||
| 008 | 240307t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aUnraveling EU DAC7 for digital platform operators in Belgium _c by Jean-Philippe Van West, Pieter Deré, Niels D'Hondt and Elisa Debersaques |
|
| 520 | _aThis article clarifies the implementation of EU DAC7 requirements in Belgian tax law, emphasizing that the legislation extends its reach beyond EU platform operators to include non-EU platform operators with a presence in the EU. | ||
| 650 | 4 |
_970577 _aPLATAFORMAS DIGITALES |
|
| 650 | 4 |
_965019 _aECONOMÍA COLABORATIVA |
|
| 650 | 4 |
_968883 _aDAC 7 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_932312 _aBÉLGICA |
|
| 650 | 4 |
_aUNION EUROPEA _971505 |
|
| 700 | 1 |
_967548 _aVan West, Jean Philippe |
|
| 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. 197-200 |
|
| 942 | _cART | ||