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National measures on taxing the digital economy

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Multinational tax base erosion problem of the digital economy

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Tax knowledge for the digital economy

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BEPS and Global Digital Taxation

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In 2013, the Organization for Economic Cooperation and Development (OECD) launched its base erosion and profit shifting (BEPS) project to inhibit aggressive international tax planning. Action 1 of the BEPS project requires the OECD to identify the main challenges that the digital economy poses...

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