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Building on a recent groundbreaking OECD/World Bank seminar, this volume explores whether and how trade liberalisation can contribute to achieving universal service goals and the types of complementary policies required. It focuses on experiences in four sectors - telecommunications, water and...
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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...
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