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Formulary apportionment in international tax law
Arm’s Length PrincipleBase Erosion and Profit Shifting (BEPS)Business in Europe: Framework for Income Taxation (BEFIT)Common Consolidated Corporate Tax Base (CCCTB)Digital EconomyOECD/G20Pillar I
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Public-domain status shown for GLOBAL. DOAB open-access record with explicit license: CC-BY-SA