Abstract
… The exponential growth in digital commerce has challenged the current international tax framework, which is … 1 OECD,Articles of the Model Convention with Respect to Taxes on Income and … 2017 available at https://www.oecd.org/ctp/treaties/articles-model-tax-convention-2017 …
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CITATION STYLE
APA
Khandelwal, R. (2020). Digital Taxation - A Virtual Reality. The Contemporary Tax Journal, 9(1). https://doi.org/10.31979/2381-3679.2020.090105
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