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Tax Challenges Arising from Digitalisation – Economic Impact Assessment

Inclusive Framework on BEPS
Report
OECD/G20 Base Erosion and Profit Shifting Project

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OECD (2020), Tax Challenges Arising from Digitalisation – Economic Impact Assessment: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/0e3cc2d4-en.
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