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The book examines the rapid growth of e-commerce in Morocco, driven by smartphone use and better Internet access, which is transforming traditional commercial practices. It highlights the challenges faced by tax authorities in adapting to virtual transactions and the potential for increased tax evasion and fraud. The work explores the legal frameworks established by Moroccan legislators to regulate e-commerce and ensure security for participants, while also analyzing the international consensus on taxing electronic transactions.
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E-commerce in Morocco, Hamza Jabir, Mohamed Nakhli
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- Année de publication
- 2023
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