European Value-Added Tax in the Digital Era

This book assesses the current EU VAT provisions on electronically supplied services, and makes innovative and practical proposals for ways to address the identified flaws.Winner of the 2015 Maurice Lauré Prize awarded by the International Fiscal Association (IFA).

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Lamensch, Marie
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2015.
Colección:Doctoral series.
Temas:
Value-added tax > Law and legislation > European Union countries.
Electronic commerce.
Information technology > Economic aspects.
Commerce électronique.
Technologie de l'information > Aspect économique.
Electronic commerce
Information technology > Economic aspects
Value-added tax > Law and legislation
European Union countries
Acceso en línea:Texto completo

MARC

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050 0 0 |a KJE7285  |b .L365 2015 
082 0 4 |a 349.497 
049 |a UAMI 
100 1 |a Lamensch, Marie. 
245 1 0 |a European Value-Added Tax in the Digital Era  |h [electronic resource]. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2015. 
300 |a 1 online resource (405 p.). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a IBFD Doctoral Series 
500 |a Description based upon print version of record. 
520 |a This book assesses the current EU VAT provisions on electronically supplied services, and makes innovative and practical proposals for ways to address the identified flaws.Winner of the 2015 Maurice Lauré Prize awarded by the International Fiscal Association (IFA). 
505 0 |a Intro -- Title Page -- Copyright Page -- Acknowledgements -- Table of Contents -- Dedication -- Abbreviations -- References -- IBFD Doctoral Series -- Other Titles in the IBFD Doctoral Series. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Value-added tax  |x Law and legislation  |z European Union countries. 
650 0 |a Electronic commerce. 
650 0 |a Information technology  |x Economic aspects. 
650 6 |a Commerce électronique. 
650 6 |a Technologie de l'information  |x Aspect économique. 
650 7 |a Electronic commerce  |2 fast 
650 7 |a Information technology  |x Economic aspects  |2 fast 
650 7 |a Value-added tax  |x Law and legislation  |2 fast 
651 7 |a European Union countries  |2 fast 
776 0 8 |i Print version:  |a Lamensch, Marie  |t European Value-Added Tax in the Digital Era  |d Amsterdam : IBFD Publications USA, Incorporated,c2015  |z 9789087223458 
830 0 |a Doctoral series. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459281  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL30459281 
994 |a 92  |b IZTAP 

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