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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.
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Taxing the Digital Economy, Craig Elliffe
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- Released
- 2024
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- (Paperback)
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