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...

This paper reviews the different types of provisions explicitly addressing electronic commerce (e-commerce) in regional trade agreements (RTAs). The analysis covers the 275 RTAs currently in force and notified to the WTO as of May 2017. The analysis shows that e-commerce provisions have become...

The German law to combat VAT fraud and other tax regulations went into force recently. The German legislator aims to enforce German VAT law via a liability of platform operators (like Amazon and eBay). The consequences of this regulatory approach are a) that platform operators enforce the law...

The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.

Die Digitalisierung schreitet mehr und mehr voran und beeinflusst zunehmend Geschäftsabläufe in Unternehmen. Dem Handel über das Internet kommt in diesem Zusammenhang eine besondere Bedeutung für die zukünftige Entwicklung des ländlichen Raums zu. Nichtsdestotrotz gibt es bisher keine...

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...

In this paper, we will discuss how Europe makes digital policy and how its digital economic performance can be improved. The focus is on the D9+ initiative. Launched in 2016 on the initiative of former Swedish trade minister, Ann Linde, nine countries with a particular interest in matters of the...

With the advent and proliferation of the Internet many aspects of business and market activities are changing. New forms of intermediation also called cybermediaries are becoming increasingly important as a coordinator of interaction between buyers and sellers in the electronic market...