Tax Challenges Arising from Digitalisation (Record no. 4500)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01559nam a22002777c 4500 |
| 001 - CONTROL NUMBER | |
| control field | 00004500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220805062536.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180319s2018 fr ||||f t|||i00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789264293083 (PDF) |
| 024 ## - OTHER STANDARD IDENTIFIER | |
| Source of number or code | DOI |
| Standard number or code | http://dx.doi.org/10.1787/9789264293083-en |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | ES-MaONT |
| 110 ## - MAIN ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Organización de Cooperación y Desarrollo Económico |
| 9 (RLIN) | 2843 |
| 245 1# - TITLE STATEMENT | |
| Title | Tax Challenges Arising from Digitalisation |
| Remainder of title | Interim Report 2018: Inclusive Framework on BEPS |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | París |
| Name of publisher, distributor, etc. | OECD |
| Date of publication, distribution, etc. | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 207 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 |
| Source | rdacarrier |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economía digital |
| Source of heading or term | |
| 9 (RLIN) | 2223 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | digitalización |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | tax policy |
| 856 4# - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en |
| Nonpublic note | Abierto |
| Link text | acceso al documento |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Universal Decimal Classification |
| Koha item type | Informes |
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