Contrato de escrow e Impuesto Europeo sobre el Valor Añadido

The emergence of escrow in international contracting, which is a contract originating in AngloAmerican law, from the perspective of value added tax introduces the question of whether the delivery of an asset, money or document by the promisor to the escrow agent and whether or not the eventual recei...

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Bibliographic Details
Main Author: Miguel Canuto, Enrique de
Format: Article
Language:Spanish
Published: 2023
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8778751
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 35, 2023, pags. 220-247
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