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Tax certainty and policy implementation

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/tax-certainty-and-policy-implementation.html
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As cross-border business and international labour mobility continues to be commonplace in a 21st century global economy, disputes relating to which jurisdictions can tax what types of income inevitably arise on occasion. Maintaining and enhancing tax certainty benefits taxpayers and tax administrations alike and is key in promoting investment,...
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