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| Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud | 173 |
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| Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud | 19 | 4 | 20 | 25 | 25 | 4 | 0 |
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| 1-s2.0-S1062976924000243-main.pdf | 138 |
