Taxation, digitalization of the economy and digital economy by Santiago Días de Sarralde published by CIAT (1/2019). “A classic expression of popular wisdom that applies to complex problems is contained in the saying ‘can’t see the forest for the trees’: to be lost in the details and be unable to see the problem globally. However, in this case, the opposite may be happening and perhaps the ‘digital forest’ is preventing us from seeing the trees…”
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