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Superiority of the VAT to turnover tax as an indirect tax on digital services Karl Russo

By: Russo, Karl Edward.
Material type: ArticleArticleSubject(s): ECONOMÍA DIGITAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | IMPUESTO SOBRE EL VALOR AÑADIDO | INCIDENCIA Y TRASLACION | EFICIENCIA In: National Tax Journal
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