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Taxation and Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxation-and-electronic-commerce_9789264189799-en.html
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This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
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