| 000 | 00980nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c150437 _d150437 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250317134255.0 | ||
| 007 | ta | ||
| 008 | 250317t2024 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_932940 _aCarvalho, Lucas de Lima |
|
| 245 | 1 | 0 |
_aVideo game downloadable content in tax treaties _c by Lucas de Lima Carvalho |
| 520 | _aIn this installment of Ahead of Tax, Carvalho analyzes the tax treatment of payments for video game downloadable content considering the OECD and U.N. model tax conventions. | ||
| 650 | 4 |
_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS |
|
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_969954 _aVIDEOJUEGOS |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 773 | 0 |
_9172591 _oOP 138-Bis/2024/116/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 1, October 7 2024, p. 103-113 |
|
| 942 | _cART | ||