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Digitalisation of economic activities has become a reality in todays ‘world economy'. The proliferation of technology and e-commerce may result in permanent establishments and corporate income taxes becoming outdated in the future. On 13 October 2021,137 countries of the 141 members of the OECD Incl...
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| Format: | Thesis |
| Language: | Eng |
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Department of Finance and Tax
2024
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