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A critical analysis of whether BEPS Action 1 resolves issues of source taxation
The digital economy and the challenges it poses to the international tax arena is a swiftly developing area. This dissertation considers the suggestions released by the OECD Pillar 1 dated January 2020 and the UN Article 12B released in August 2020. The digital economy has evolved significantly over...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2023
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