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Taxing the Digital Economy

Theory, Policy and Practice

In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD's proposed reforms.

Mai 2021, Cambridge Tax Law Series, Englisch
Cambridge Academic
978-1-108-48524-1

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