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Allocation of taxing rights in the digitalized economy assessment of potential policy solutions and recommendation for a simplified residual profit split method Vikram Chand

By: Chand, Vikram.
Material type: ArticleArticleSubject(s): ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | DOBLE IMPOSICION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax Volume 47, issue 12, December 2019, p. 1023-1041
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