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Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein
Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein
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In this article, Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author's November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.