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THE CONVERSATION: How a U.S. Supreme Court ruling could modernize Canada's tax system
Published: 9 July 2018
(Opinion by Ivan O. Ozai, Doctoral Candidate, Faculty of Law, ÎÛÎÛ²ÝÝ®ÊÓƵ University) In the last few months, several countries have considered the idea of levying taxes on digital companies. But because these companies can operate from virtually anywhere, a digital tax would require updating old tax rules that only allow governments to tax companies that have a physical presence in the country.
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