| 000 -LEADER |
|---|
| fixed length control field |
01810nam a22003257c 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00006763 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20211020154016.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
211020t2021 a|||f t|||i00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ES-MaONT |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Digital trade in services and taxation |
| Remainder of title |
: white paper |
| Statement of responsibility, etc. |
/ World Economic Forum |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Geneva : |
| Name of publisher, distributor, etc. |
World Economic Forum, |
| Date of publication, distribution, etc. |
October 2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
29 p. |
| Other physical details |
: il. |
| Dimensions |
; 1 documento PDF |
| 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 |
| Source |
rdacarrier |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Digitalization has prompted growing regulatory interest, including in the area of digital taxation. Many governments have proposed and implemented digital services taxes (DSTs), even as 140 countries work to update international corporate tax rules in the context of digitalization through the OECD Inclusive Framework. DSTs vary in scope, design and implementation across jurisdictions, and their incidence and impact on firms and economies is still being understood. This white paper is a preliminary inquiry into the effects of DSTs on trade, investment and competition, drawing from multistakeholder interviews and a survey of firms facing these measures. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
All rights reserved |
| Jurisdiction |
; World Economic Forum |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Empresas |
| 9 (RLIN) |
2189 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Comercio electrónico |
| 9 (RLIN) |
2 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
digitalización |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
fiscalidad digital |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
DST |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Impuestos a los servicios digitales |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
World Economic Forum |
| 9 (RLIN) |
2608 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://www3.weforum.org/docs/WEF_Digital_Trade_in_Services_and_Taxation_2021.pdf |
| Nonpublic note |
Abierto |
| Link text |
Acceso al documento |
| Electronic format type |
pdf |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://www.weforum.org/whitepapers/digital-trade-in-services-and-taxation |
| Nonpublic note |
Abierto |
| Link text |
Más información |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Informes |
| Source of classification or shelving scheme |
|