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DAC7-UmsG (LRD Franz Hruschka, Dr. Philipp Redeker) - Digitalisierung von Steuerprozessen in Unternehmen und …
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The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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