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Vázquez, J. M., De Raedt, S., Tomo, A., Nieto, F., Palma Cruz, P., & Riccardi Sacchi, A. L. (2024). Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers. International Tax Studies, 7(2), 1-37. https://doi.org/10.59403/vypqx
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