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Implementing Online Cash Registers: Benefits, Considerations and Guidance

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/implementing-online-cash-registers_bfd36ca2-en.html
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Cash registers provide the key source of original information on the sales of goods and services in the retail sector needed to support tax reporting, payment and verification. In their efforts to improve compliance, reduce burdens and support honest taxpayers, tax administrations have made many attempts to ensure timely and uncompromised access...
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