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The American view:
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Moratorium on internal indirect taxes
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Moratorium on customs taxes for digital products
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The European view:
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Complaints about inefficiencies of tax revenues
and
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possible damages on competition caused by
moratorium
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The equity, neutrality and efficiency principles
can
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suffer some negative effects from the moratorium
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An international tax authority should regulate
and
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harmonize the taxation of e-commerce
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