1.
Ramírez Gómez S. Latest changes in the VAT taxation with respect to cross-border e-commerce: the new tax regime of distance sales of goods and digital interfaces. RCyT [Internet]. 2021 Jun. 7 [cited 2024 Jul. 22];(459):5-42. Available from: https://revistas.cef.udima.es/index.php/RCyT/article/view/7379