000			01654nam a22003137c 4500
001			00004927
003			ES-MaONT
005			20211006062602.0
008			190313t2019 lu ||||fr||||i00| 0 eng d
020			_a978-92-846-4068-3
024			_2doi _a10.2861/694173
040			_cCDO
100	1		_a Hadzhieva, Eli _92693
245	0	0	_aImpact of digitalisation on international tax matters _cEli Hadzhieva _bChallenges and remedies - Study
260			_aLuxembourg _bEuropean Parliament _c2019
300			_a115 p.
336			_atexto (visual) _2isbdcontent
337			_aelectrónico _2isbdmedia
338			_arecurso en línea _bcr _2rdacarrier
500			_aStudy for the Committee on Financial Crimes, Tax Evasion and Tax Avoidance
520			_aThis 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	_aTecnologías habilitadoras digitales _918
653			_aBusiness model
653			_aDigital economy taxation
653			_aDigitisation
653			_aTax system
856	4		_uhttps://doi.org/10.2861/694173 _x0 _yAcceso a la publicación
942			_cELIB
999			_c4927 _d4927