| 000 | 01175cam a2200253 i 4500 | ||
|---|---|---|---|
| 001 | 19017691 | ||
| 005 | 20260210054213.0 | ||
| 008 | 160122t20152015ne a b 000 0 eng d | ||
| 010 | _a 2016380327 | ||
| 020 | _a9789087223458 | ||
| 020 | _a9087223455 | ||
| 082 | _a343.055 LAM | ||
| 100 | 1 | _aLamensch, Marie | |
| 245 | 1 | 0 |
_aEuropean value added tax in the digital era : _ba critical analysis and proposals for reform / _cMarie Lamensch. |
| 264 | 1 |
_aAmsterdam : _bIBFD Publications, _c2015. |
|
| 300 |
_axvi, 426 p. : _bill. ; _c24 cm. |
||
| 490 | 1 |
_aIBFD doctoral series, _v1570-7164 ; _vvolume 36 |
|
| 505 | _aSetting the scene; The EU VAT treatment of online supplies: feasibility and compliance with OECD; Assessing the EU VAT treatment of online supplies against the principle of non-discrimination; Proposals to reform the EU VAT framework for online supplies: towards a technology-based approach; Main findings and conclusions | ||
| 650 | 0 |
_aValue-added tax _xLaw and legislation _zEuropean Union countries. |
|
| 650 | 0 | _aElectronic commerce. | |
| 650 | 0 |
_aInformation technology _xEconomic aspects. |
|
| 830 | 0 |
_aDoctoral series ; _vv. 36. |
|
| 942 |
_2ddc _cBK |
||
| 999 |
_c112082 _d112082 |
||