| 000 | 01013nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c149850 _d149850 |
||
| 003 | ES-MaIEF | ||
| 005 | 20241004134558.0 | ||
| 007 | ta | ||
| 008 | 241002s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_957547 _aMemon, Najeeb |
||
| 245 | 1 | 0 |
_aUnfair allocation of taxing rights on intangibles creates digital divide _c by Najeeb Memon |
| 260 | _c2024 | ||
| 520 | _aNajeeb Memon is a member of Pakistan’s Federal Board of Revenue. In this article, Memon breaks down the global issue of how royalty income from intangibles is taxed and provides suggestions on how to close the fairness gap. | ||
| 650 | 4 |
_938197 _aCOMERCIO EXTERIOR |
|
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_970919 _aBRECHA DIGITAL |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9172357 _oOP 138-Bis/2024/114/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 10, June 3 2024; p. 1475-1484 |
|
| 942 | _cART | ||