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With the rapid digitization of business and the explosive growth of e-commerce, digital tax is a key component of the tax ecosystem in the modern world. The cross-border nature of digital business places particular emphasis on the international tax framework. Jurisdictions around the world are conscious about the technological challenges that could obfuscate and prevent the collection of tax revenues due from overseas transactions. Hence, enforcement of compliance is very much on the radar of tax authorities. For companies, compliance is especially challenging as regulations, like technology itself, keeps constantly evolving.
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