数字经济背景下对税收管辖权划分的思考——基于价值创造视角
Publisher: 国家哲学社会科学学术期刊数据库
E-ISSN: 1003-448x|volume|12|53-56
ISSN: 1003-448x
Source: 税务研究, Vol.volume, Iss.12, 2017-01, pp. : 53-56
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Abstract