The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues....

This report acts as a descriptive guide to the experience of digital identity for individuals and a potential departure for future work to realise the opportunities offered by trusted and portable digital identity. It presents the policy and normative context for digital identity, uses of...

Since the Seoul Declaration, access to broadband networks and the Internet have constantly increased. In terms of fixed broadband, penetration levels are close to maturity. In addition, further deployments of fibre networks have taken place; however, overall deployment of fibre is still at an early...

This report uses a standard gravity setup to analyse the determinants of e-commerce, using data on online credit card payments by private Spanish customers of the multinational bank BBVA. The results show that the gravity model applies well to credit card payments, explaining up to 95% of the...

This paper aims to complement the OECD Recommendation of the Council on Consumer Protection in E-Commerce by elaborating on its key principles in the context of online advertising and offering practical guidance on how to apply these principles. For these purposes, the guide provides a number of...