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Expert Analysis

Taxing The Digital Economy: The Good, The Bad And The Ugly

By Joyce Beebe (May 11, 2023, 6:51 PM EDT) -- Benjamin Franklin famously stated that death and taxes are the only certainties in life. However, tax rules may be less certain than tax payment obligations. Over the last three decades, international tax rules have experienced significant paradigm shifts. Many early changes during this period reflected the growth of international trade and multinational enterprises. More recently, the evolution showed the proliferation of digital companies that rely heavily on intangible property and require limited physical presence....

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