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第２０回
今回は、GAFAのような多国籍企業を巡る最新の課税強化の動きを検証したうえで、そこで登場したキャッシュフロー課税の革新性や他の法人課税への応用ができるのかにもスポットを当てたいと思います。前回に引き続き税制にも詳しい経済学者の佐藤主光さんにお話を伺っていきます。
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