Towards a tax on digital services: an approach from Spain
| dc.centro | Facultad de Derecho | |
| dc.contributor.author | Hinojosa-Torralvo, Juan José | |
| dc.contributor.editor | Aranzadi | |
| dc.date.accessioned | 2026-01-24T18:34:26Z | |
| dc.date.issued | 2021-08-21 | |
| dc.departamento | Derecho Financiero y Filosofía del Derecho | |
| dc.description | La editorial Aranzadi permite el depósito de este capítulo con un embargo de cinco años desde la fecha de publicación. https://www.aranzadilaley.es/ | |
| dc.identifier.citation | Juan José Hinojosa Torralvo, «Towards a tax on digital services: an approach from Spain», en Global Tax Governance: Taxation on Digital Economy, Transfer Pricing, Thomson Reuters Aranzadi, Cizur Menor, 2021, cap. 8, pp. 195–211. ISBN 978-84-1346-247-9. | |
| dc.identifier.isbn | 978-84-1346-247-9 | |
| dc.identifier.uri | https://hdl.handle.net/10630/44832 | |
| dc.language.iso | eng | |
| dc.publisher | Aranzadi | |
| dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International | en |
| dc.rights.accessRights | open access | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.subject.other | Derecho Financiero | |
| dc.title | Towards a tax on digital services: an approach from Spain | |
| dc.type | book part | |
| dc.type.hasVersion | VoR | |
| dspace.entity.type | Publication | |
| relation.isAuthorOfPublication | 171cfc5a-ec3f-4ef7-9bd3-a6da4433a8b6 | |
| relation.isAuthorOfPublication.latestForDiscovery | 171cfc5a-ec3f-4ef7-9bd3-a6da4433a8b6 |
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