The Resource Rol fiscal de las plataformas digitales en el intercambio de información

Rol fiscal de las plataformas digitales en el intercambio de información

Label
Rol fiscal de las plataformas digitales en el intercambio de información
Title
Rol fiscal de las plataformas digitales en el intercambio de información
Creator
Subject
Language
eng
Summary
What is the tax function assigned by Directive (EU) 2021/514 (amending Directive 2011/16/EU on administrative cooperation in the field of taxation) to certain national and international platform operators, with respect to registered sellers who have their residence within the European Union, in the context of the automatic exchange of information? For this purpose, the Directive has introduced three legal regimes regarding platform operators
Citation source
In: Quincena fiscal. - Cizur Menor. - (2021), no. 15-16 ; p. 109-134
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • automatic exchange of information
  • exchange of information
  • digital economy
  • platform economy
  • EU Directive
Label
Rol fiscal de las plataformas digitales en el intercambio de información
Instantiates
Publication
Label
Rol fiscal de las plataformas digitales en el intercambio de información
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932