This ex-ante study analyzes the impacts of e-commerce adoption on the performance of women-led MSMEs in Metro Manila, their awareness and perceptions of government efforts towards internationalization, and their readiness to engage in cross-border e-commerce through the Regional Comprehensive...

This paper examines the role of policy for creating an attractive atmosphere for venture capital investments in online start-ups and entrepreneurship. It is based on in-depth interviews with venture capitalists in the United States.The main takeaway points are: The policy atmosphere is important...

Following media reports on the low tax rates paid by some of the world's largest multinationals, international tax reform has moved to the top of policy-makers' agendas across the world. At the request of the G20, the OECD has designed an action plan to address what it calls base erosion and...

The European Union (EU) has pursued an ambitious agenda for regulating the digital economy, and it is now planning to establish a new package of regulations, including the Digital Markets Act (DMA), the Digital Services Act (DSA), and a new regulation of Artificial Intelligence (AI). These...

The EU is proposing a digital services tax (DST) to tax certain so-called "digital companies", which it alleges access the Single Market while paying "minimal amounts of tax to our treasuries". But like all exporters, these firms pay the majority of their taxes where their product development...

As digital platforms provide consumers opportunities to interact with suppliers of goods and services through the internet, these platforms have radically transformed business activities as well as the nature of work. The disruptions from the novel corona virus pandemic also show how platforms...

The rise of digital platforms necessarily entails the processing of personal data between platforms and their users. More than enabling the delivery of services by the platforms, data shared by users has increasingly become valuable as various businesses are able to leverage their access to data...

Some (large) EU governments are making the case for digital companies to pay "their fair share of tax". The key underlying assumption is that companies in the digital space are not doing so right now. Governments also assume that there is a substantial source of untaxed profits that is waiting...