This paper analyzes the importance of bimodal solutions in the rail-road transport of goods with an emphasis on the aspect of ecology within the geographical region of EU-28. Using the panel regression analysis in the period from 2010 to 2019, we are trying to confirm the dependence between the...

The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as...

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 industrial internet - the network of intelligent machines, software analytics and people - would address the European productivity slowdown by providing a foundation for new businesses, new jobs and higher productivity. While the new Digital Single Market (DSM) strategy makes a number of...

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...

Online platforms create "more perfect" markets. Online platforms are a market-driven cure to the imperfections of the EU's incomplete Single Market. Platforms provide well-functioning technical infrastructures that allow users to easily deal with country-specific legislation in the EU, e.g. VAT...

The development of Internet technology (IT) at the end of the 20th century and its integration into the business sector has led to the emergence of digital labour platforms that provoke a reorganization of work arrangements by matching the demand and supply of goods and services, known as the...

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...