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The Taxation of the Digital Economy: the Oecd Beps Policy Response Versus the Un Facti Panel's Principle Response
(University of Nairobi, 2022)
The Taxation of the Digital Economy: the OECD BEPS Policy Response Versus the UN Facti Panel's Principle Response
(University of Nairobi, 2022)
The residence/source tax rules that have been in place for over a decade have become redundant
in the modern-day digitalised economy. Concepts that created tax certainty such as the concept of
permanent establishment ...