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The answer to competition from emerging countries with low wage costs must be very different according to the affected sector. We need to draw a distinction between manufacturing industry and services that can be relocated and other sectors: consumer services, retail, construction, most business...
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E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there …E-Commerce über das Internet bedeutet neue Herausforderungen für die Besteuerung. Im Bereich der Einkommens- und …
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