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Pillar 3 of the “VAT in the digital age” package - single VAT registration: its genesis, content and impact on business practice

Crossref DOI link: https://doi.org/10.1007/s12027-025-00839-7

Published Online: 2025-05-06

Published Print: 2025-07

Update policy: https://doi.org/10.1007/springer_crossmark_policy

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