Just as the global race to the bottom in corporate taxation is ending, a new threat to governments’ tax revenues is emerging in the form of countries competing to lure high-earning remote workers.
就在全球圍繞公司稅展開的逐底競爭走向結束之際,各國政府的稅收正面臨一個新威脅:各國競相吸引高收入的遠程工作者。
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