000 | 00916nab a2200205 c 4500 | ||
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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 |