<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Impuesto a la circulación de bienes y servicios</title>
  </titleInfo>
  <name type="personal">
    <namePart>Valdés Costa, Ramón.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Montevideo]</placeTerm>
    </place>
    <publisher>Fundación de Cultura Universitaria</publisher>
    <dateIssued>1972</dateIssued>
    <edition>[2. ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>155p. 22cm.</extent>
  </physicalDescription>
  <note>Bibliography: p.[7]-8.</note>
  <subject authority="lcsh">
    <topic>Sales tax</topic>
    <geographic>Uruguay</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Service industries</topic>
    <topic>Taxation</topic>
    <geographic>Uruguay</geographic>
  </subject>
  <relatedItem type="series">
    <titleInfo>
      <title>His Manuales impositivos, 2</title>
    </titleInfo>
  </relatedItem>
  <identifier type="lccn">73307056</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg"/>
    <recordCreationDate encoding="marc">750626</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527203740.0</recordChangeDate>
    <recordIdentifier source="BIBL">85365</recordIdentifier>
  </recordInfo>
</mods>
