| 000 | 01131nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150089 _d150089 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217170741.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
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| 245 | 1 | 0 |
_aOnce more _bdigital services taxes should be creditable _c by Reuven S. Avi-Yonah |
| 260 | _c2024 | ||
| 520 | _aReuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. The author thanks Kim Clausing, Wei Cui, Jane Gravelle, Mindy Herzfeld, and Paul Oosterhuis for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah follows up an earlier installment by further explaining why digital services taxes should be creditable. | ||
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9172618 _oOP 138-Bis/2024/115/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 9, August 26 2024, p. 1357-1361 |
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| 942 | _cART | ||