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The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...
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Technological breakthroughs and the interplay of a number of fields, including advanced robotics, artificial intelligence, nanotechnology, neurotechnology, data analytics, blockchain, cloud technology, biotechnology, Internet of Things, and 3D printing, have ushered in the Fourth Industrial...
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