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The Impact of Fiscal Recordkeeping Requirements on the Migration towards Electronic Technologies
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The Impact of Fiscal Recordkeeping Requirements on the Migration towards Electronic Technologies

Amelia H Boss and Mario A Decastro
SSRN
2020

Abstract

Companies utilizing electronic recordkeeping and governmental entities attempting to accomodate electronic recordkeeping within their existing recordkeeping requirements should take note of new regulations issued by the United States Internal Revenue Service governing the retention of mandated business records using electronic means

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