International trends: Sales, use and consumption taxation of e-commerce
| dc.contributor.author | Laguna J.D., Francisco A. | spa |
| dc.date.accessioned | 2002-06-28 00:00:00 | |
| dc.date.accessioned | 2022-09-09T20:55:41Z | |
| dc.date.available | 2002-06-28 00:00:00 | |
| dc.date.available | 2022-09-09T20:55:41Z | |
| dc.date.issued | 2002-06-28 | |
| dc.description.abstract | ¿Cómo se aplican los principios fiscales tradicionalmente aceptados en la imposición de gravámenes a las transacciones electrónicas B2B y B2C? Este artículo presenta los diferentes enfoques utilizados tanto en Estados Unidos como en la Unión Europea para tales efectos; resalta la manera en que han sido interpretados y permite observar las consecuencias legales de su aplicación. | spa |
| dc.format.mimetype | application/pdf | spa |
| dc.identifier.issn | 1692-3960 | |
| dc.identifier.uri | https://bdigital.uexternado.edu.co/handle/001/9928 | |
| dc.identifier.url | https://revistas.uexternado.edu.co/index.php/emerca/article/view/2164 | |
| dc.language.iso | spa | spa |
| dc.publisher | Departamento de Derecho Comercial | spa |
| dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/emerca/article/download/2164/1916 | |
| dc.relation.citationedition | Núm. 1 , Año 2002 | spa |
| dc.relation.citationissue | 1 | spa |
| dc.relation.citationvolume | 1 | spa |
| dc.relation.ispartofjournal | Revista e-mercatoria | spa |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
| dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/ | spa |
| dc.source | https://revistas.uexternado.edu.co/index.php/emerca/article/view/2164 | spa |
| dc.subject | B2B | spa |
| dc.subject | B2C | spa |
| dc.subject | gravámenes fiscales | spa |
| dc.subject | e-commerce.B2B | spa |
| dc.subject | taxation | spa |
| dc.subject | e-commerce. | spa |
| dc.title | International trends: Sales, use and consumption taxation of e-commerce | spa |
| dc.title.translated | International trends: Sales, use and consumption taxation of e-commerce | eng |
| dc.type | Artículo de revista | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
| dc.type.content | Text | spa |
| dc.type.driver | info:eu-repo/semantics/article | spa |
| dc.type.local | Journal article | eng |
| dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
| dc.type.version | info:eu-repo/semantics/publishedVersion | spa |