La imposición al consumo en la era de los servicios digitales.

Nowadays, technological development has encouraged the evolution of the international market for services and consumer goods, with respect to internal tax regulations of several states. Online nonphysical services generate a gap that is not strictly addressed by the states in the provisions of...

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Bibliographic Details
Main Authors: Sotomayor Hernández, Pablo, Valverde Casas, Nicolás
Format: Article
Language:Spanish
Published: 2019
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7622476
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 29-40
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