Tec(h)tonic shifts: taxing the “digital economy”
The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical d...
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| Natura: | Conference item |
| Lingua: | English |
| Pubblicazione: |
Oxford University Centre for Business Taxation
2020
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