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This paper utilizes a simple general-equilibrium model to analyse the long-run effects of Bulgaria's 2007-08 corporate …
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This position paper of the IBFD Academic Task Force (hereinafter IBFD Task Force) relates to the OECD's work on BEPS Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges presented to the international tax regime by the digital...
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