000 00916nab a2200205 c 4500
999 _c149382
_d149382
003 ES-MaIEF
005 20240517094744.0
007 ta
008 240516t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _967954
_aFrescurato, D.
245 0 _aHOT and VIDA
_bone registration takes it all?
_c by Daniele Frecurato and Stoycho Dulevski
520 _aThis article contrasts the European Commission's proposal for establishing an EU head office tax system for micro, small, and medium-sized enterprises with previous EU endeavours in the realm of VAT regulation.
650 4 _971434
_aViDA (UNIÓN EUROPEA)
650 4 _aHOT (UNIÓN EUROPEA)
_971721
650 4 _aUNION EUROPEA
_971723
700 _971722
_aDulevski, Stoycho
773 0 _9171581
_oOP 138-Bis/2024/113/10
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 10, March 4 2024, p. 1247-1258
942 _cART