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Interoperability has become a buzzword in European policy debates on the future of the digital economy. In its Digital Agenda, the EU Commission has identified a lack of interoperability as one of the significant obstacles for the thriving of the digital economy. The EU Commission and a number...
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. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-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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