| 000 | 00975nab a2200217 c 4500 | ||
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| 999 |
_c150438 _d150438 |
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| 003 | ES-MaIEF | ||
| 005 | 20250317140144.0 | ||
| 007 | ta | ||
| 008 | 250317t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_965836 _aAraki, Satoru |
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| 245 | 1 | 0 |
_aJapan’s new consumption tax regime on digital platforms and global developments _c By Satoru Araki |
| 520 | _aIn this article, Araki reviews the shift of consumption tax obligations to digital platforms facilitating electronic cross-border goods and services, focusing on the new Japanese regime for consumption tax payments by digital platforms. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
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| 650 | 4 |
_970577 _aPLATAFORMAS DIGITALES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_947522 _aJAPON |
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| 773 | 0 |
_9172805 _oOP 138-Bis/2024/116/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 4, October 28 2024, p. 539-545 |
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| 942 | _cART | ||