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Canadian Tax Journal
The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the growing use of such models creates many challenges for tax administrations. In particular, these new business practices call into question the traditional ways of collecting tax revenues, and thus force taxdoi:10.32721/ctj.2021.69.2.pf.robert-angers.e fatcat:ye6uy62gozd5zhifu2gxarq5cq