Source Rules, Trade and Income Taxes, and Electronic Commerce: Designing Rules for the Taxation of Cross-Border Income

Source Rules, Trade and Income Taxes, and Electronic Commerce: Designing Rules for the Taxation of Cross-Border Income

Grubert, H.
economic analysis and policy 2003 Vol. 33 pp. 237-249
183
grubert2003sourceeconomic

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77102
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10.1016/S0313-5926(03)50019-4
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