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Chapter 1. Understanding the Evolution of Digital Economy -- Chapter 2. Digital Technology Iteration and Productivity Revolution -- Chapter 3. Basic Theory of Social Division of Labor -- Chapter 4. Evolution of the Social Division Mode of Digital Economy -- Chapter 5. The Reshaping Force of...
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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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