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The book offers a thorough examination of the OECD's proposed reforms in international tax policy concerning digital companies. It explores the implications of either adopting unilateral digital services taxes by individual countries or achieving a multilateral consensus. By analyzing the effectiveness of these reforms, the author delves into the complexities and challenges facing the international tax landscape in the digital age, providing valuable insights for policymakers and stakeholders.
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Taxing the Digital Economy, Craig Elliffe
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- Pubblicato
- 2021
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