Abstract
This work reviews the different tax treatment granted to the e-commerce of intangibles from a constitutional tax perspective. It approaches main issues derived from the Income tax and Custom duties
Original language | English |
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Pages (from-to) | 17 |
Number of pages | 36 |
Journal | TRIBUTUM. Revista Venezolana de Ciencias Tributarias |
Volume | 9 |
Publication status | Published - Sept 2000 |
Externally published | Yes |