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...

In January 2020, the Philippines joined the World Trade Organization Joint Statement Initiative on E-commerce which seeks to develop a multilateral agreement on trade-related aspects of e-commerce. This paper explores the costs and benefits of possible trade disciplines, particularly 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...

Operationalizing a Strengths, Weaknesses, Opportunities, and Threats (SWOT) Framework to process data gathered from an adapted diagnostic toolkit entitled "Women-Owned Businesses in Cross-border E-commerce: a Diagnostic Toolkit," this study reveals that regional and national policy landscapes...

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...