DST
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DST
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- (Mis)guided by the value creation principle - can new concepts solve old problems?
- (Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
- 4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
- A U.S. DST? The potential impact of the cloud regulations
- A critical examination of the proposed UK digital services tax
- A critical review of Italy's digital services tax
- A critique of global trends and developments concerning the taxation of digital platforms
- A digital services tax for New Zealand - time to jump on the bandwagon?
- A four-factor framework for analyzing the taxation of tech companies with limited to no physical presence
- A radical departure
- A seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- Addressing the largest hurdles to Pillar 1 consensus
- African tax administration forum publishes DST guidelines for Africa
- After the break up : can Europe build a better DST?
- Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia
- Alternative tax and trade routes for the Biden administration
- An alternate solution for France's digital services tax
- An analysis of diverse unilateral digital tax measures in Asian countries
- Analysis of the (in)compatibility of digital services taxes with State aid rules
- Analyzing the Italian digital services tax through European glasses
- Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
- Aproximación a la tributación de los robots
- Are turnover-based taxes a suitable way to target business profits?
- Article 2 of Brazilian double tax treaties and the taxation of digital economy : the “CIDE-Digital” case
- Aufkommensschätzung einer Steuer auf Online-Werbung für die Bundesrepublik Deutschland
- BEFIT : is the arm's length principle still fit for purpose?
- Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
- Big data and tax – domestic and international taxation of data driven business
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Blickpunkt International
- Blickpunkt International und Blickpunkt BEPS
- Brazil considers taxing the digital economy
- Brazil's experience with unilaterally taxing the tech industry versus international digital taxation
- Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : Berlin 2022
- Can the U.K. digital services tax address the digital economy?
- China's permanent establishment rule and the future of digital PEs
- China's surprising silence on digital taxation
- Choosing the next EU Tax Commissioner
- Codice tributario
- Comments on the EU's proposed indirect digital services tax
- Company size matters
- Compatibility of U.K. DST with U.K.-U.S. double taxation convention
- Constructive dialogue : BEPS and the TCJA
- Convergence and divergence of global and U.S. tax policies
- Criteria to distinguish DSTs and other taxes qualifying as income tax for article 2 purposes
- Crossing the digital services tax divide : but is it worth the journey?
- Current developments in international taxation
- Das neue Digitalsteuergesetz 2020
- Data and information as taxable assets
- Day 1 of the Spanish digital services tax : and now what? A wave of tax policy, legal interpretation and compliance challenges
- De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
- Der abkommensrechtliche Begriff der Steuern vom Einkommen und vom Vermögen : der sachliche Anwendungsbereich von DBA
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries put their cards on the table in the digital economy tax debate : but is the UN Committee of Experts playing a winning hand?
- Die Abschaffung der unilateralen Digitalsteuern in Europa
- Die Besteuerung der digitalen Wirtschaft : Diskussionen auf EU-Ebene gehen in die nächste Runde
- Die Besteuerung der digitalen Wirtschaft : Trends und Diskussionen : Überblick über die Arbeiten der OECD und EU mit kritischer Einordnung
- Die Digitalsteuer - Was kommt? Kommt sie? Von wem kommt sie?
- Die Digitalsteuer als unilaterale Maßnahme der internationalen Unternehmensbesteuerung : eine steuersystematische Bewertung (Teil 1)
- Die Digitalsteuer als unilaterale Maßnahme der internationalen Unternehmensbesteuerung : eine steuersystematische Bewertung (Teil 2)
- Die Europäische Digitalsteuer und der sachliche Anwendungsbereich der Doppelbesteurungsabkommen
- Die französische Digitalsteuer - (k)ein Vorbild?
- Die Überwälzung einer Digitalsteuer und deren Auswirkung auf Umsatzrendite und ETR
- Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
- Digital Services Tax : lessons from the Section 301 Investigation
- Digital Services Tax : new (indirect?) tax on the block
- Digital battlefront in the tax wars
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Digital service taxes under State aid scrutiny
- Digital services - tax implications (part 1)
- Digital services - tax implications (part 2)
- Digital services - tax implications (part 3)
- Digital services - tax implications (part 4)
- Digital services tax
- Digital services tax : a critical analysis and comparison with the tax system
- Digital services tax : assessing the policy reasons for its introduction in the European Union
- Digital services tax : lood om oud ijzer?
- Digital services tax : when will it byte?
- Digital services taxes : are they discriminatory in the context of the fundamental freedoms?
- Digital services taxes : how did we get into this mess?
- Digital services taxes : principles as a double-edged sword
- Digital services taxes : this time around
- Digital services taxes across Europe in the midst and aftermath of the COVID-19 Pandemic : a plausible option to raise tax revenue?
- Digital tax : a defining issue finds itself at a crossroads
- Digital tax : the loose thread unravels
- Digital taxation : a holistic view
- Digital taxation : reframing the narrative
- Digital taxation in Africa : safety in numbers?
- Digital taxation in Europe : state of play
- Digitale Steuern als Beitrag zu mehr Gerechtigkeit? Pro und Kontra und eine Position = Do digital taxes contribute to more justice? Pros, cons, and a position
- Digitalisierung im Steuerrecht : 43. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Köln, 17. und 18. September 2018
- Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
- Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
- Digitalsteuer - Der Trend im internationalen Steuerrecht - Teil I : Status quo der unilateralen Maßnahmen zur Besteuerung der digitalen Wirtschaft
- Digitalsteuer - Der Trend im internationalen Steuerrecht - Teil II : Status quo der unilateralen Maßnahmen zur Besteuerung der digitalen Wirtschaft
- Digitalsteuer auf dem Vormarsch - zunehmend repressiver Steuervollzug für Digitalunternehmen in der Türkei
- Digitalsteuer in Österreich
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Do the EU's open internet regulation an proposed digital services tax threaten the digital single market?
- Driving to certainty under Pillar 1
- EU rotating presidency and EU Commission presidency converge to support German fiscal agenda
- Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
- Ein Jahr österreichische Digitalsteuer : Rückblick, Einblick, Ausblick
- Eine Digitalsteuer nur für ausländische Steuerzahler - geht das? Zwei EuGH-Urteile geben eine überraschende Antwort
- Einordnung umsatzbasierter Steuern nach der aktuellen EuGH-Rechtsprechung und die Relevanz für unilaterale Digitalsteuern
- El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
- El impuesto sobre determinados servicios digitales : antecedentes y contexto
- El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
- El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
- El nuevo Impuesto sobre Determinados Servicios Digitales (Ley 4/2020, de 15 de octubre) : su incorrecta calificación como impuesto indirecto y sus consecuencias
- El paradigma de justicia tributaria a través de nuevos tributos : ¿realidad o ficción? = The Tax Justice Paradigm and the recent taxes: reality or fiction?
- Eliminating relevant unilateral measures under pillar 1
- Entwicklungen im Europäischen Steuerrecht im zweiten Halbjahr 2018 : zu den Vorhaben des österreichischen EU-Vorsitzes und der EU-Kommission
- Equalization taxes and the EU's digital services tax
- Ertragsbesteuerung digitalisierter Geschäftstätigkeiten (Teil I)
- Ertragsbesteuerung digitalisierter Geschäftstätigkeiten (Teil II)
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- European Parliament weighs in on OECD digital work program
- Evaluating an alternative approach to taxing digital platforms in an international context
- Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
- Fair taxation in the digital age : the EU and beyond
- Finance Act 2020 Notes : Part 2 Sections 39-72: the UK's digital services tax
- Finance Act handbook
- Fiscalidad digital y el IDSD
- Fiscalidad post BEPS: localización del establecimiento permanente de las corporaciones, economía digital e intercambio de información
- Fisco 3.0 : le nuove sfide dell'evasione fiscale e una proposta politica
- France taxes the digital economy
- France's digital services tax
- France's digital services tax goes ahead
- French perspectives on the Digital Services Tax (DST)
- French tax developments - when the going gets tough, will the tough get going?
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Global actions
- Global tax governance : taxation on digital economy, transfer pricing and litigation in tax matters (MAPs+ADR), tax policies for global sustainability : ongoing U.N. 2030 (SDG) and Addis Ababa Agendas
- Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
- Governmental incentive programs in a post-BEPS and limited State aid world
- Gravar debidamente a las empresas multinacionales : avances de la OCDE y la Unión Europea
- Hacia la tributación de servicios digitales : más allá de las ayudas de estado: Liliputienses vs. Gulliver
- Harmonizing unitlateral DSTs using article 12A of the U.N. model
- Has the equalisation levy in India served its purpose
- Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
- Herausforderungen einer Digitalsteuer
- Hitching Biden's corporate tax proposals to the global tax bandwagon
- How should Indonesia implement direct tax on digital economy? : a comparative study between the equalization tax in India, and the digital service tax in the United Kingdom and France
- How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
- How would digital tax reform affect the cross-border marketplace?
- IVA y economía colaborativa : cuestiones fiscales del arrendamiento de inmuebles a través de plataformas digitales (el caso de Airbnb)
- Idas y venidas en el diseño de un Impuesto que someta a gravamen la prestación de determinados servicios digitales en el seno de la OCDE
- Implikationen der EuG-Entscheidung zur ungarischen Werbesteuer für die Beihilfenkonformität der österreichischen Digitalsteuer = Implications of the EGC decision on the Hungarian advertising tax for the compliance of the Austrian digital tax with the State aid rules
- India's abruptly expanded digital tax
- India's tryst with the taxation of digital economy - focus on equalisation levy
- Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
- Indirect taxation of digital services in Latin America : a comparative overview of recent developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay
- International ambitions : digital services tax and VAT
- International tax measures in Canada's budget 2021
- International tax regulators and the U.S. tech giants
- International tax update
- Introducing a digital services tax in the Czech Republic
- Is it time to admit the failure of pillar 1?
- It's a digital world
- Italy
- Italy - in the forefront of digital services tax introduction
- Italy's problematic new digital services tax
- Kann eine Digitalsteuer sämtliche Probleme nach der COVID-19-Krise lösen?
- Kazakhstan's new VAT rules for e-commerce sales and digital services
- La compatibilidad del Impuesto sobre Servicios Digitales con los convenios de doble imposición a la luz del modelo OCDE = The compatibility of the digital services tax with double taxation agreements in the light of the OECD Model
- La difícil comprobación del Impuesto sobre Determinados Servicios Digitales proyectado en contraposición a otras soluciones adoptadas en el derecho internacional
- La fiscalità dell'economia digitale tra Italia e Spagna
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- La tributación de la economía digital en el contexto internacional, europeo y español
- La tributación de los modelos de negocio basados en la generación de contenido y streaming : soluciones analógicas a paradigmas digitales = Taxation of business models based on content generation and streaming : analogical solutions to digital paradigms
- La tributación de los servicios digitales en la Unión Europea y España
- La tributación del comercio electrónico : modelos de negocio altamente digitalizados
- Los desafíos fiscales de la economía digital : el impuesto provisional de la UE. ¿Nuevas medidas para que todas las empresas tributen de forma equitativa?
- Los retos del derecho financiero y tributario desde una perspectiva internacional
- Luces y sombras del impuesto digital = Lights and shades of the digital economy
- Maatregelen voor belastingheffing digitale economie
- Malaysia widens service tax net to capture digital services
- Manual de Derecho tributario de la Unión Europea
- Manuale di fiscalità internazionale
- Manuale di fiscalità internazionale
- Mexico establishes rules for collecting VAT on digital services
- Mexico's digital services tax regime
- Neue Digitale Service-Steuer in der Türkei
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- New Japanese consumption tax rules alter landscape for digital services
- New digital business tax on online advertising in Austria
- New tax concepts could hit where it really hurts
- New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
- Next steps for the OECD Pillars : moving from a political deal to an enforceable law
- Nueva imposición internacional sobre sociedades : desafíos, alternativas y recomendaciones para América Latina y el Caribe
- OECD draft blueprint includes a coordinated end to DSTs
- One hundred days of Biden
- Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
- Opinion statement FC 1/2018 on the European Commission proposal of 21 March 2018 for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services
- Options for taxing the digital economy in Mexico
- Permanent establishment : the crisis of the article 5 OECD MC in the digital economy
- Pillar 1 for dummies: digital turf wars
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Pillars One and Two : global tax reform
- Plans regarding digital taxes
- Praktische Probleme der Einführung einer Digital Services Tax am Beispiel Frankreichs
- Progressive turnover taxes under the prism of the State aid rules : effective tools to tax high financial capacity or inconsistent tax design granting selective advantages?
- Proposed 3% digital services tax
- Putting the OECD's global efforts ahead of the EU's digital tax initiatives
- Qualification of the digital services tax under tax treaties
- Qué está mal en el Impuesto sobre Determinados Servicios Digitales español? : un análisis de Derecho Fiscal Internacional = What is wrong with the Spanish Tax on Certain Digital Services? : an International Tax Law analysis
- Reaching consensus on taxing the digitalized economy
- Reformas recientes y pendientes del sistema tributario español
- Repurposing Pillar One into an incremental global tax for sustainability : a collective response to a global crisis
- Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Schwarz on tax treaties
- Seminar G: EU-Vorschläge zur Besteuerung der Digitalwirtschaft sowie EU-Beihilfenrecht und Verrechnungspreise
- Seminar J: IFA/EU
- Serenity now! The (not so) Inclusive Framework and the multilateral instrument
- Should data extraction be taxed as a natural resource?
- Singapore GST on imported digital services - what is your game plan?
- Skatteparadis : hvorfor betaler multinasjonale konserner lite skatt, og hva kan statene gjøre med det?
- Software and customs valuation
- Sporters, artiesten en de belastingheffing van de digitale economie
- State adoption of European DST's : misguided and unnecessary
- State aid issues regarding national digital taxes
- Superiority of the VAT to turnover tax as an indirect tax on digital services
- Tax accounting : unravelling the mystery of income taxes
- Tax and the digital economy : challenges and proposals for reform
- Tax issues in the sharing economy
- Taxation and capitalism of surveillance
- Taxation in the digital economy : recent policy developments and the question of value creation
- Taxation of digital platforms
- Taxation of digital services - a comparison of the Malaysian and Singapore approach
- Taxation of digital services in Argentina
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
- Taxes through the reciprocity lens
- Taxing consumer-facing business as a regulatory currency
- Taxing goods and services in a digital era
- Taxing tech : the future of digital taxation
- Taxing the digital economy : options, trade considerations, and a solution
- Taxing the digital economy : the EU proposals and other insights
- Taxing the digital economy : theory, policy and practice
- Taxing the digital economy : will New Zealand tread where most will not go?
- Taxing the sharing economy and digital platforms
- Taxing the tech giants
- The Digital Services Tax : a conceptual defense
- The EU digital levy is dead : long live a Pillar One contribution?
- The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
- The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
- The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
- The Italian DST and Article 2 of the OECD model treaty
- The OECD Pillar One : an update
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 8)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 9)
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- The OECD's 'unified approach' : should priority be given to pillar two?
- The Sound of Silence : over DST, NFV, Vpb en btw
- The Spanish digital services tax : a paradigm for the base enlargement & profit attraction (BEPA) plan for the digitalized economy
- The TCJA's unilateral provocation of DSTs
- The UK's Digital Services Tax - some preliminary reactions
- The Unified Approach under Pillar 1 : an early analysis
- The Von der Leyen Commission and the direction of EU tax policy
- The application of Argentina's new solidarity tax to digital services
- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo
- The deductibility of DSTs in Ireland : some clarity at last
- The digital consumption tax
- The digital economy : indirect tax and e-services
- The digital economy and online advertising services: policy approaches and case law analysis
- The digital service tax in Italy : main characteristics and practical issues
- The digital services tax and fundamental freedoms : appraisal under the doctrine of measures having equivalent effect to quantitative restrictions
- The digital services tax on the verge of implementation
- The futility of challenging DSTs under state aid doctrine
- The future of digital services taxes
- The global tax deal from A to Z
- The impact of unilateral digital taxes in Africa
- The interaction between VAT and the digital services tax regime in market jurisdictions : is the DST filling the gap regarding the taxation of the digital economy?
- The international tax architecture : titanic changes ahead?
- The new Spanish digital service tax - a strange combination of value creation and geolocalization
- The philosophy of digital taxation
- The proposed EU digital services tax : an anti-protectionist appraisal under EU primary law
- The reflection of data-driven value creation in the 2018 OECD and EU proposals
- The rise of cryptocurrencies in the developing world highlights need for tax guidance
- The scope of the Commission's digital tax proposals
- The superiority of the digital services tax over significant digital presence proposals
- The tax world enters the digital age
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Thinking like a source state in a digital economy
- Three approaches to taxing income from the digital economy : which is the best for developing countries?
- Transfer pricing rules past Cameco and digital tax on tech giants
- Transformación digital y justicia tributaria
- Tributación de la economía digital
- Tributación de la economía digitalizada
- Tributos, servicios digitales y robótica
- U.K. digital services tax - how will it work in practice?
- U.K. digital services tax - what does it mean for multinational corporations?
- U.S. digital service tax, consumption tax and the reverse application of the step transaction doctrine
- USTR reports reflected in digital services taxes
- Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy
- Unilateral digital service taxes & infringement of the freedom of providing services
- Unilateral digital services tax in Africa : legislative challenges and opportunities
- Unilaterale Initiativen zur Einführung von Digitalsteuern
- Unilateralismo fiscal en el siglo XXI = Unilaterism tax in the 21st century
- Update zur Entwicklung der unilateralen Digitalsteuern
- Users and value creation in the digital economy (case study on the value creation process of Booking.com platform business model)
- VAT on digital services and B2C transactions : experiences in the Latin American and Caribbean region
- Verfassungs- und Abkommensrechtsfragen des Richtlinienentwurfs für eine Steuer auf digitale Dienstleistungen
- What is the road ahead for unilateral digital tax measures?
- What the CJEU's Hungarian cases mean for digital taxes
- Why Sweden should lobby for a temporary OECD-approved digital services tax
- Why the European Council Directive proposal for a digital services tax should be thrown out
- XXXI Jornadas Latinoamericanas de Derecho Tributario : Tema 1 : Tributación de la Economía Digital
- ¿Por qué no debemos gravar la robótica? : argumentaciones en contra de la imposición a la robótica = Why shouldn't robotics be taxed? : reasons against taxing robotics
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/RXRwprAm-Os/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/RXRwprAm-Os/">DST</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>