| 000 | 01137nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c149861 _d149861 |
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| 003 | ES-MaIEF | ||
| 005 | 20241003183629.0 | ||
| 007 | ta | ||
| 008 | 241003s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_972011 _aKim, Young Ran |
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| 245 | 1 | 0 |
_aDigital barter taxes _ba legal defense _c by Young Ran (Christine) Kim and Darlen Shanske |
| 260 | _c2024 | ||
| 520 | _aYoung Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim continue their argument that a digital barter tax is a good idea and examine possible legal arguments and challenges. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
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| 650 | 4 |
_947615 _aLEGISLACION |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_972016 _aShanske, Darlen |
|
| 773 | 0 |
_9172359 _oOP 138-Bis/2024/114/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 12, June 12 2024; p. 1787-1795 |
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| 942 | _cART | ||