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 explores the current state of Internet of Things (IoT) adoption and usage in OECD countries among businesses, households, and individuals. It analyzes IoT trends based on semiconductors, patents, venture capital investments, and firms. Additionally, it includes two case studies that...

Malware attacks are increasing both in frequency and sophistication, thus posing a serious threat to the Internet economy and to national security. This book is a first step toward addressing the threat of malware in a comprehensive, global manner. It informs readers about malware -- its growth,...

Commerce is a fundamental mechanism supporting economic activity. Technological improvements that facilitate commerce can reduce transaction costs, provide more information to participants, boost access to a wider array of products, lead to efficiency gains, as well as result in welfare...

The OECD Committee for Information, Computer and Communications Policy (ICCP) has reviewed progress made in the implementation of the 2008 Seoul Declaration for the Future of the Internet Economy as part of its 2011-12 programme of work. The review points policy makers to new issue areas that...