Items where Author is "Spengel, C"
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Olbert, M and Spengel, C (2019) Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation. Working Paper. Social Sciences Research Network.
Olbert, M and Spengel, C (2017) International Taxation in the Digital Economy: Challenge Accepted? World Tax Journal, 9 (1). ISSN 2352-9237