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...

From trade in goods then trade in services, we now have digital trade. While there is no universally accepted definition, an emerging consensus on the scope of digital trade is that it includes all cross-border resident/non-resident transactions that are either digitally ordered, online platform...

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...

Since the late 1990s, the internet has developed as a major force in transforming how companies do their business, which led to the rapid expansion of electronic commerce, or e-commerce. In 2016, the Department of Trade and Industry adopted the Philippine E-Commerce Roadmap in recognition to the...

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...

The size of the digital sector is significant and comprises various activities, processes and industries. The interdependence of different markets within and across segments of the digital value chain implies that barriers to entry and expansion in one industry can have far reaching effects on...