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The need for Plan B electrónico Philip Baker

By: Baker, Philip.
Material type: ArticleArticleSubject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | APLICACION | CONVENIO MULTILATERAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ARMONIZACION FISCAL In: Intertax v. 51 n. 8/9, August/September 2024, p. 542-546
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