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Tributación internacional: entre la recaudación, la soberanía y la gobernanza global. THEMIS Revista de Derecho; Núm. 89 (2026)

García Novoa, César
Repositorio Institucional de la PUCP · Papers · License: CC BY 4.0
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In recent years, international taxation has gained prominence as a result of tax competition among states, Organisation for Economic Co-operation and Development standards, and the increasingly frequent use of global tax mechanisms. Along these lines, issues such as tax incentives, free trade zones,
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