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What is Short-Term Tax Measures for Digital Economy about?

The article discusses the challenges of taxing profits in the digital economy, emphasizing the need for both short-term measures and long-term solutions as international consensus remains elusive. It analyzes various digital business models, such as online retailing and advertising, highlighting the misalignment between value creation and profit taxation under current frameworks. The authors advocate for pragmatic, temporary measures, like equalization taxes, to address these issues until a comprehensive in

Author

66bnpp5gxh

Language

EN