The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

The objective of this paper is to provide insight into the regulatory solutions that refer to the electronic commerce (e-commerce) adopted in the regional trade agreements (RTAs) of the European Union. Our goal is to compare these regulatory measures with the obstacles indicated in the...

Purpose: Putting forward the concept and features of the public information platform for coal logistics based on electronic commerce, as well as the requirements of upper and lower intersections of the coal supply chain. Meanwhile, this paper will also probe into the current condition of...

Young people have rapidly adopted the practice of using a variety of channels through which to shop, especially for products that require thorough information on features and price. IT & C products fall into this category, and buyers using multiple channels benefit from the advantages of...

Cross-border paperless trade is increasingly important to generate economic gains in a digitalised economy. Several developing and least developed countries will need to modernise their domestic laws and regulations to facilitate cross-border electronic transmissions, particularly to promote...

Commerce and electronic business have gained momentum in recent years. Attracted by the mirage of global markets, most companies enter the virtual environment without taking into account thecultural implications of such a step. The major question that arises at this stage of development of...