Direct income tax and the digital economy
Due to the nature of the digital economy, multi-national entities are able to trade in countries over the internet without a physical presence, they are setting up group structures across the world, housing intellectual property in tax havens and shifting profits between jurisdictions, lowering thei...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2017
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| Online Access: | http://hdl.handle.net/10948/18047 |