| 000 | 01322nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180504160455.0 | ||
| 008 | 170811s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aCastro, Diana _965598 |
|
| 245 |
_aThe digital economy and indirect taxation _b the Brazilian perspective _c Diana Castro _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aThis article examines the indirect tax challenges of the digital economy given the conclusions of the OECD/G20 Base Erosion and Profit Shifting initiative. In assessing the recent reforms regarding indirect taxation in Brazil,the article revisits the question of whether tax reform is needed in the digital sector. | ||
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6, June 2017 |
|
| 942 |
_cART _2udc |
||
| 942 | _2udc | ||
| 999 |
_c86882 _d86882 |
||