has been cited by the following article(s):
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[1]
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Article Title Presenting a model to identify taxable income from investment in Iran's e-commerce
Journal of Tax Research,
2025
DOI:10.61186/taxjournal.32.64.6
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[2]
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The Importance of Permanent Establishment in the Context of Taxation Issues in E-commerce
MESSENGER OF ARMENIAN STATE UNIVERSITY OF ECONOMICS,
2022
DOI:10.52174/1829-0280_2022.5-9
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