ICT and international corporate taxation: tax attributes and scope of taxation
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KeywordsInternational Corporate Taxation; Efficiency; Electronic Commerce; Information and Communication Technologies;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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