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Original Article

Issues Of Attributing Taxable Profits In The Field Of Electronic Commerce

E.V. Rybakova

M. A. Nazarov*

V. S. Charikov

Keywords: E-Commerce, permanent establishment, taxation, digital economy, transfer pricing

Article no: 67

Pages 464-469

Doi: 10.15405/epsbs.2020.03.67

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Issues Of Attributing Taxable Profits In The Field Of Electronic Commerce

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