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This paper reviews the prospects for a global public database on the tax contributions and economic activities of multinational companies. It is divided into four main sections. Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database. Secondly,...
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1. Introduction -- 2. International Taxation and Transactional Models -- 3. Business Strategy and Transactional Models -- 4. Direct Business -- 5. Merchandize Business -- 6. Agency Business -- 7. Conclusion.
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