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La taxe sur l’hébergement à l’ère de l’économie du partage

Delorme, Francois and Gosselin, Sarah (2016): La taxe sur l’hébergement à l’ère de l’économie du partage. Published in: Chaire de recherche en fiscalité et en finances publiques Working Note No. 2016/01 (1 October 2016)

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Abstract

The current note explores new tax regimes in the context of a growing sharing economy

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