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Income Taxation of Electronic Commerce and Other Cross - Border BusinessCoordinated by the OECD Also Involves the European Community Luc Hinnekens

By: Hinnekens, Luc.
Material type: ArticleArticlePublisher: 2001Subject(s): COMERCIO ELECTRONICO | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | UNION EUROPEA In: European Taxation, v.41, nº 9, 2001 p. 299-306
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