Potential U.S. Defense Measures Against the UTPR and DSTs in the Light of International Law
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Potential U.S. Defense Measures Against the UTPR and DSTs in the Light of International Law
Błażej Kuźniacki examines the interplay between taxation and international law by considering possible U.S. defense measures against the UTPR (formerly known as the undertaxed payments rule) and digital services taxes.
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