Cai, QiangWu, FangLi, Xiaorong (Sharron)2021-08-272021-08-272021-02-21Cai, Q, Wu, F & Li, X 2021, 'The New Taxing Right and Its Scope Limitations : A Theoretical Reflection', intertax, vol. 49, no. 3, pp. 210-222. < https://kluwerlawonline.com/journalarticle/Intertax/49.3/TAXI2021020 >ORCID: /0000-0001-6332-0771/work/93483326https://hdl.handle.net/2164/1701213511378engunified approachbenefit principleuser participationsignificant economic presenceconsumer engagementdigitalization of the economyK LawKThe New Taxing Right and Its Scope Limitations : A Theoretical ReflectionJournal articlehttps://kluwerlawonline.com/journalarticle/Intertax/49.3/TAXI2021020493