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Exploring the Nexus Doctrine In International Tax Law
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In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t
Global Perspectives on E-Commerce Taxation Law
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In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and
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In the next few years, it is expected that most businesses will have transitioned to the use of electronic commerce technologies, namely e-commerce. This accele