Taxation and Electronic Commerce

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53 citations0/0 files storedOECD eBooks

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.

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2014The digital economy, new business models and key features 2014Fundamental principles of taxation 2023The urgency of reforming Indonesia’s tax Law in the face of economic digitalization

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