Impact of digitalisation on international tax matters (Registro nro. 4927)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01654nam a22003137c 4500 |
| 001 - CONTROL NUMBER | |
| control field | 00004927 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20211006062602.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190313t2019 lu ||||fr||||i00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-92-846-4068-3 |
| 024 ## - OTHER STANDARD IDENTIFIER | |
| Source of number or code | doi |
| Standard number or code | 10.2861/694173 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | CDO |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hadzhieva, Eli |
| 9 (RLIN) | 2693 |
| 245 00 - TITLE STATEMENT | |
| Title | Impact of digitalisation on international tax matters |
| Statement of responsibility, etc. | Eli Hadzhieva |
| Remainder of title | Challenges and remedies - Study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Luxembourg |
| Name of publisher, distributor, etc. | European Parliament |
| Date of publication, distribution, etc. | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 115 p. |
| 336 ## - CONTENT TYPE | |
| Content type term | texto (visual) |
| Source | isbdcontent |
| 337 ## - MEDIA TYPE | |
| Media type term | electrónico |
| Source | isbdmedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | recurso en línea |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Study for the Committee on Financial Crimes, Tax Evasion and Tax Avoidance |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper was prepared by Policy Department A at the request of the Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) to discuss tax challenges posed by digitalisation, especially regarding new business models and value creation process, the impact of Base Erosion and Profit Shifting (BEPS) actions, unilateral measures and recent tax developments in the European Union (EU) and the United States (US) while evaluating alternative approaches to reform the international tax system and highlighting difficulties and opportunities presented by Blockchain and collaborative economy for international taxation |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tecnologías habilitadoras digitales |
| 9 (RLIN) | 18 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Business model |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Digital economy taxation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Digitisation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Tax system |
| 856 4# - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.2861/694173 |
| Nonpublic note | Abierto |
| Link text | Acceso a la publicación |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Libros electrónicos |
| Withdrawn status | Lost status | Materials specified (bound volume or other part) | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Informe | Acceso libre online | Colección digital | CDO | CDO | 13/03/2019 | 1000020175309 | 13/03/2019 | 13/03/2019 | Libros electrónicos |