000 00583nab a2200157 c 4500
999 _c149394
_d149394
003 ES-MaIEF
005 20240517095940.0
007 ta
008 240517b ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _92740
_aAvi Yonah, Reuven Shlomo
245 0 _aShould digital services taxes be creditable?
_c by Reuven S. Avi-Yonah
650 4 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
_968422
773 0 _9171582
_oOP 138-Bis/2024/113/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 11, March 11, 2024, p. 1469-1472
942 _cART