ICT and international corporate taxation: tax attributes and scope of taxation
Year of publication: |
2002
|
---|---|
Authors: | Schäfer, Anne ; Spengel, Christoph |
Institutions: | Zentrum für Europäische Wirtschaftsforschung (ZEW) |
Subject: | International Corporate Taxation | Efficiency | Electronic Commerce | Information and Communication Technologies |
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ICT and international corporate taxation : tax attributes and scope of taxation
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