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digital freelancers comply with taxation rather well and no notable PIT tax gap is generated. …
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The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the …
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characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …
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