Fundamentals of value added tax + Electronic supply of services

1- Baulf, Alex (2011). The Basics of Value Added Tax (VAT), Grant Thorton, 2011

Texto:  10_Basics of value added tax . También disponible en:

http://www.grantthornton.com/staticfiles/GTCom/Tax/Printing%20files/10_Basics%20of%20value%20added%20tax%20.pdf

 2. OECD (2014). Addressing the tax challenges of the digital economy.   Chapter 2: Fundamental principles of taxation.  

Texto: fundamental-principles-of-taxation_5jxv8zhcggxv (1),   

También disponible en https://www.oecd-ilibrary.org/fundamental-principles-of-taxation_5jxv8zhcggxv.pdf?itemId=%2Fcontent%2Fcomponent%2F9789264218789-5-en&mimeType=pdf

 http://www.ibfd.org/Training/ITA107-Fundamentals-Value-Added-Tax  O EN ESTE LINK ITA107 Syllabus_0

4. Hargitai, Cecilia (2001) . Value Added Taxation of Electronic Supply of Services within the European Community. Jean Monnet Center at NYU School of Law

Textp: Value Added Taxation of Electronic Supply of Services

También disponible en: https://jeanmonnetprogram.org/archive/papers/01/013301.html#TopOfPage